НАЛОГОВЫЕ ЛЬГОТЫ И МАТЕРИАЛЬНОЕ ПОЛОЖЕНИЕ КОЛХОЗНИКОВ КАРЕЛЬСКОГО ПЕРЕШЕЙКА В 1940-Х ГГ

• Main Author: ОРАВ ВЛАДИМИР АЛЕКСЕЕВИЧ
• Format: Text
• Language: unknown
• Published: Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Национальный исследовательский Томский государственный университет» 2016
• Subjects: ПЕРЕСЕЛЕНИЯ,НАЛОГОВЫЕ ЛЬГОТЫ,КОЛХОЗЫ,ТРУДОДНИ,RESETTLEMENT,TAX PRIVILEGES,COLLECTIVE FARMS,WORK-DAY; karelia*; karelian
• Online Access: http://cyberleninka.ru/article/n/nalogovye-lgoty-i-materialnoe-polozhenie-kolhoznikov-karelskogo-peresheyka-v-1940-h-gg; http://cyberleninka.ru/article_covers/16794138.png

Рассматриваются доходы колхозников-переселенцев на Карельском перешейке в условиях предоставления государством налоговых льгот переселенческим колхозам. Проанализированы статистические сведения о распределении продукции в колхозах и о хозяйственном устройстве колхозников. Автор приходит к выводу о том, что оплата труда колхозников в переселенческих колхозах производилась в тех же размерах и по тем же принципам, как и во всех прочих колхозах и наличие налоговых льгот фактически не сказывалось на материальном положении членов артелей. In the post-war period the systematic developing of the Karelian isthmus in Leningrad region was realized. The Karelian isthmus is territory, which was ceded by Finland to the USSR in 1944. Organized migrations of collective farmers from another RSFSR regions play a important part in this process. For the purpose of maximal effectiveness of the migrations a number of benefits was rendered to migrants. Temporary release of collective farmers and farms from taxes, insurance payments and obligatory deliveries to the state was a special kind of benefits. Theoretically, the fiscal benefits had to improve welfare position of peasants. In this article the author considers a correlation between the rendering by the state benefits and collective farmer's incomes from socialist economy. For assessment of benefit's influence on collective farmers' welfare position the author scrutinized the production distribution and the amount of wage in collective farms. The article based on analyzing of annual collective farms' administration accounts statistical dates, reports about migrants' economic provision and memorandas about juncture in country. The analyze enables to assert that the collective farmers of the Karelian isthmus got less grains, potatoes and vegetables than collective farmers in another districts. The benefits were leveled by returning of seed loans and replenishment of planting resources. Tommies for units of work on collective farms were also absolutely insignificant. Moreover, the state had few additional tools for withdrawal of products from country. One of these tools was a contracting, which was, as a rule, coercive. The state had an inclination to change primary established "game rules". Initially, the migrant's collective farms were released from all (without exclusion) taxes, insurance payments and natural deliveries. There were written off debts for them. However, the collective farms were obliged to carry out imperative milk delivering already in 1946 according to governmental statement. As a consequence, wages were small. Able bodied collective farmers got 840 grams of grains, 900 grams of potatoes, 450 grams of vegetables and 76 kopeks according to verification made by the RSFSR Ministry of state control organs in five collective farms of Raivola district in April 1948. Thus, a conclusion can be made on hereinbefore explained assertions that welfare position of peasants on the Karelian isthmus varied little from others collective farmer's position despite of the benefits. Payment executed according to a residual principle.