Research On The Exploration Of Central-Local Fiscal Relations In The Early Period Of The People’s Republic Of China(1949—1959)

Finance is the foundation and an important pillar of national governance.To further rationalize the central-local fiscal relations in accordance with the requirements of “clarifying powers and responsibilities,coordinating fiscal resources,and balancing among regions” is the top priority in accelerating the establishment of a modern fiscal system in the new era.It is also an important part of the modernization of the national governance system and governance capacity,and an important guarantee for the solid advancement of Chinese-style modernization.Since the 18 th National Congress of the Communist Party of China,the Party Central Committee with Comrade Xi Jinping at its core has attached great importance to the development of fiscal undertakings.From a strategic and overall perspective,the committee has made a series of major judgements and put forward a series of clear requirements on the central-local fiscal relations.At present,China has entered a new stage of development.Under the leadership of the Party Central Committee,the reform of the fiscal and taxation systems has been deepened,and the framework of the modern fiscal system has been basically established.However,as the “most difficult bone to chew” in the construction of the modern fiscal system,compared with the new era to give full play to the role of finance in the foundation and important pillar of national governance,and promote the modernization of the national governance system and governance capacity,there are still some aspects of the current central and local fiscal relations do not meet the requirements.How to establish a scientific and rational central-local fiscal relations? At the same time,it is necessary to obtain enlightenment from historical experience.The period from 1949 to 1959 was the foundation for the exploration of the central-local fiscal relations of New China.The government unified the fiscal and economic work of the whole country,and adjusted some institutions,which lays the institutional foundation for the central-local fiscal relations of New China.Since then,the adjustment and reform of the central-local fiscal relations have always been carried out in line with the institutional framework and basic spirit of the central-local fiscal relations in the early period of New China.This exploration process provides essential experience and enlightenment for further improving the current central-local fiscal relations.Under the guidance of Marxist historical materialism,this thesis makes a comprehensive study of the background,course,trajectory,policies,implementation,characteristics,effects and problems of the exploration of the central and local fiscal relations in the early period of New China by using the methods of document analysis,historical analysis and logical analysis.By summarizing the essential experience of the exploration of the central and local fiscal relations in this period,this thesis explores the evolution law of the CPC’s exploration of the central and local fiscal relations,and provides inspiration and reference for the reform of the central and local fiscal relations in the new era,the construction of the modern fiscal system and the modernization of national governance.The innovation of this thesis lies in that it is the first time for domestic academic circles to conduct in-depth and systematic research on the history of the relations between central and local finance in the early period of New China.The research perspective focuses on the combination of macro grasp and micro analysis,which means to grasp from macro the basic track,main characteristics and historical experience of the exploration of central and local fiscal relations in the early period of New China,and to analyze from micro the historical background,policy content and implementation effect of the adjustment of central and local fiscal relations at each stage.Focusing on the combination of central perspective and local perspective,it breaks through the previous research mode of discussing the relations between central and local finance from the perspectives of central and policy,and complements and improves the relations between central and local finance from the perspective of local,together with specific examples and data.Specifically,the thesis is divided into six chapters:The first chapter is the introduction.This chapter mainly introduces the topic selection basis and research significance of this thesis,the research status and research comments of domestic and foreign scholars on the exploration of central and local fiscal relations in the early period of New China,introduces the research ideas,research methods and innovations of this thesis,and defines and explains some specific terms and main concepts involved in this thesis.The second chapter is the background of the exploration of central and local fiscal relations in the early period of New China.Firstly,it summarizes and analyzes the fiscal relations theory of Marx,Engels,and Lenin,the traditional Chinese fiscal relations thought,and the fiscal relations thought of Mao Zedong and other leaders of the Communist Party of China,and analyzes the theoretical basis for exploring the central and local fiscal relations in the early period of New China.Secondly,the historical practice of fiscal work in the period of agrarian revolution,the period of Anti-Japanese War and the period of liberation War is sorted out and reviewed,and the practical experience of exploring the relations between central and local finance in the period of new democratic revolution is summarized.Finally,from three perspectives of political economy,local demands and international situation,the thesis systematically analyzes the realistic reasons for the exploration of the central-local fiscal relations in the early period of New China.Starting from the exploration background,the exploration of the central-local fiscal relations in the early period of New China is the organic unity of theoretical basis,practical experience and practical reasons.The third chapter is the course and content of the exploration of central and local fiscal relations in the early period of New China.The exploration course of the central-local fiscal relations in the early period of New China can be roughly divided into four stages:1949—1950 was the foundation stage of the unification of the central fiscal power;1951—1957 was the stage of graded responsibility under unified leadership;In 1958,fiscal power was delegated to lower levels;in 1959,central fiscal rights were appropriately recovered.Each stage is corresponding to the implementation of the policy of “highly centralized,unified revenue and expenditure”,“division of revenue and expenditure,hierarchical management”,“expenditure based on revenue,unchanged for five years”,“total share,change once a year”.From the exploration process and policy analysis,1949—1959 is the foundation period of New China’s central and local fiscal relations exploration,and it constantly adjusts and changes with the development of domestic political and economic situation,with the overall development tendency of “centralization—decentralization—centralization”.The internal logic of the evolution of central and local fiscal relations in the early period of New China is reflected in the “change” and “unchanged” in the exploration.What has changed is that we have taken the initiative to adapt to changes in the situation of economic and social development and the needs of key national tasks.What has not changed is that the principle of fiscal system and policies adapting to local conditions and the idea of serving the people.The fourth chapter is the implementation and characteristics of the exploration of central and local fiscal relations in the early period of New China.In the early years of New China,the CPC explored the proper way to implement central-local fiscal relations by combining Party leadership with the mass line,combining economic development with institutional improvement,and combining centralization and adjusting measures with local conditions.The central-local fiscal relations in different stages corresponds to the allocation of resources in different stages and lays an obvious imprint of the times.In the early period of New China,the exploration of the central-local fiscal relations is mainly characterized by the unified management of the central government.It is a process of constant adjustment based on the balance between “unified leadership of the central government” and “giving full play to the initiative of the central and local governments” as the domestic political and economic situation changes.From October 1949 to the end of 1956,it focused on “unified management”,and from 1957 to 1959 it focused on “giving full play to the initiative of the central and local governments”.Generally,it showed the characteristics of frequent changes and alternating centralization and division.In addition,the parallel exploration of practice and theory is also an important feature of the exploration of central and local fiscal relations in this period.The fifth chapter is the evaluation of the exploration of central and local fiscal relations in the early period of New China.Under the leadership of the Communist Party of China,fiscal and economic work was met with great difficulties and hardships.By promoting the exploration of the central-local fiscal relations,the Party gave full play to the functions of finance and ensured the smooth completion of various works as far as possible.The main achievements include: consolidating the newly born people’s political power and establishing the socialist system;to restore national economic development and promote socialist construction;improving people’s living conditions and raising the level of social construction;ensure victory in military fights and safeguard national security and stability.At the same time,influenced by historical culture,institutional inertia,path dependence and other factors,the exploration of the central-local fiscal relations in the early period of New China also had some problems,such as administrative “repair” under the planned economy system,alternation of centralization and decentralization between the central and local governments,and delayed“adjustment” in response to local demands.The sixth chapter is the experience and enlightenment of the exploration of central and local fiscal relations in the early period of New China.Guided by historical materialism,this chapter summarizes the experience of exploring central-local fiscal relations from 1949 to1959 in terms of fiscal system construction,economic and social development,and the effectiveness of state governance including: upholding the leadership of the Party is the fundamental guarantee;relative stability of the fiscal system combined with appropriate adjustment;the centralization and decentralization of fiscal relations should be moderate;theoretical innovation is the ideological source of fiscal relations exploration;the operational mechanisms should be adapted in the reform of the fiscal system.These historical experiences provide the following inspirations for advancing the current reform of central-local fiscal relations: upholding the unity of the Party’s overall leadership and upholding the people-centered approach;proactively adapt to the situation of economic and social development and the needs of key national tasks;explore the optimal balance point for the division of fiscal responsibilities and rights between central and local governments;constantly promote theoretical innovation and creation of fiscal relations;comprehensively promote modern fiscal management.Taking history as a mirror and caring for the future.Based on a thematic study of the history of the central-local fiscal relations in the early years of New China,and based on historical investigation and logical analysis,it can be found that the exploration of the central-local fiscal relations in the early years of New China was based on the CPC’s scientific understanding and profound grasp of the national conditions and the great practice of socialist revolution and socialist construction.It has a profound historical origin and a broad practical basis.Based on the new requirements of modernizing national governance and focusing on the new tasks of building a modern fiscal system,CPC should accurately grasp the main theme and mainstream nature of the Party in its exploration process,provide historical wisdom for advancing Chinese-style modernization,and provide historical and logical support for history and the people in choosing the CPC and the path of socialism.