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公益捐是俄国村社为满足自身的经济、社会、文化等方面的公共需求而自主募集的资金。它是俄国村社自古以来的传统,也是村社财权最稳定、最可靠的保障。1928年初“粮食收购危机”爆发后,在斯大林“贡税论”的引导下,为给国家工业化建设提供资金,苏联政府采取将村社公益捐收归国有的政策,并借此迫使农民向国家售粮。尽管这一政策遭到广大农民的激烈抵抗,但在国家机器强力干预下,公益捐被迫变成地方税,最终导致村社财权丧失。其结果是,动摇了村社自治的经济基础,削弱了村社的公共服务功能,增强了村苏维埃的行政管理能力,加强了苏联政府对农村基层的管控,有利于农业全盘集体化的推行。
Public welfare donations are funds raised by Russian village communities for their own economic, social and cultural needs. It is the tradition of the Russian village community since ancient times, and it is also the most stable and reliable guarantee for the financial power of the village community. After the outbreak of the “food purchase crisis” in early 1928, under the guidance of Stalin’s “tax revenue theory,” in order to provide funds for the industrialization of the country, the Soviet government adopted a policy of donating public funds to the state-owned enterprises in the village community, Forced farmers to sell food to the country. Although this policy was fiercely resisted by the vast majority of peasants, under the powerful intervention of state machinery, public welfare donations were forced to become local taxes, which eventually led to the loss of the financial rights of village communities. As a result, the economic foundation of village community autonomy was shaken, the public service functions of village communities were weakened, the administrative capacity of village Soviets was strengthened, the control of the Soviet grassroots level by the Soviet government was strengthened, and the promotion of overall collectivization of agriculture was promoted.