控制、协商与专政：建国初期上海的税收实践与国家构建 = Control, Negotiation, and Dictatorship: Taxation Practices and State-Building in Early PRC Shanghai

다국어 초록 (Multilingual Abstract)

本文研究的上海在建国初期的税收实践，约经历了三个阶段，分别对应三种国家构建过程。第一阶段，顾准领导的上海税务部门采用“自报实缴”的征税方式，即让工商业纳税户自行报缴营业税，随后由税务部门抽查账册，如发现逃税即予重罚。他希望在查账环节通过严密的控制计算，在没有非国家机关人员帮助的情况下，实现税收目标。这是官僚国家的办税方式。第二阶段，由于第一阶段的征税方式没能制止普遍的逃税现象，上海税务部门改用“民主评议”的方式征税，上海市政府与工商界协商确定征税目标和评议规则，由纳税户通过互评互查的方式确定税额。这是协商国家的办税方式。第三阶段，在“自报实缴”和“民主评议”均无法防止工商界大量逃税的情况下，上海市政府先是动员工人群众监督自己的雇主交税，随后在中央发动的“五反运动”中以阶级斗争的方式清算上海工商界的偷税漏税行为。这是专政国家的办税方式。

다국어 초록 (Multilingual Abstract)

This paper examines the taxation practices in Shanghai during the early years of the People's Republic of China, which unfolded in three distinct phases corresponding to three processes of state-building. In the first phase, the Shanghai Taxation Bureau, led by Gu Zhun, implemented a system of "self-reporting and actual payment." Under this system, industrial and commercial taxpayers declared and paid business tax voluntarily, followed by random audits of their account books by tax authorities, with severe penalties imposed for tax evasion. Gu aimed to achieve revenue targets through rigorous control and calculation during audits, without relying on non-state actors. This represented the bureaucratic approach to state taxation. In the second phase, as the initial method failed to curb widespread tax evasion, the bureau adopted a "democratic appraisal" system. The Shanghai municipal government negotiated tax targets and appraisal rules with the business community, while taxpayers determined their tax liabilities through mutual evaluation and inspection. This embodied the negotiated approach to state taxation. In the third phase, when both "self-reporting and actual payment" and "democratic appraisal" proved ineffective in preventing massive tax evasion by the business sector, the municipal government first mobilized workers to supervise their employers' tax payments. Subsequently, during the nationwide "Five-Anti Campaign," it liquidated tax evasion and fraud by Shanghai's industrial and commercial circles through class struggle. This exemplified the dictatorial approach to state taxation.