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История государства и права России. Общая характеристика новой экономической политики (самое важное)

Lecture notes, cheat sheets

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74. General characteristics of the new economic policy

Reasons for the introduction of the NEP: a difficult economic and political situation caused by total nationalization and the policy of surplus appropriation. Peasant unrest increased (late 1920 - early 1921) - the Antonov movement in the Tambov province, the Kronstadt rebellion.

The main essence of the NEP - permission for the free exchange, sale and purchase of agricultural and handicraft products.

The Decree of the All-Russian Central Executive Committee "On the replacement of food and raw material allocation by a tax in kind" dated March 21, 1921 established that the allocation of food, raw materials and fodder was replaced by a tax in kind. Part of the poor was exempted from tax in kind, the middle peasants were taxed moderately, and the kulak farms were taxed at an increased rate.

The procedure for calculating the tax: the amount charged to the taxpayer, the more, the more he produced.

All surplus products, after paying taxes, became the full property of the peasants and could be used by them in any form not prohibited by law (to improve their economy, exchange and trade through cooperation in the market).

In 1924 taxes in kind were replaced by money taxes.

Taxes - the main source of state financing and budget replenishment (1/5).

Tax system (1923): agricultural tax; trade tax; income tax.

Decree of the Council of People's Commissars of May 24, 1921 "On Exchange" legally permitted the free exchange of agricultural products and handicraft small industry, that is, private trade was allowed for citizens and cooperative organizations.

Trade during the NEP allowed free trade. Private capital rushed into trade and intermediary turnover, mainly into retail trade.

In the villages, private trade held 8/10 or 9/10 retail trade. However, the state controlled free trade, for this purpose the People's Commissariat of Trade of the USSR was formed in 1924, which directed the market policy.

Commercial legal entities also appeared (in the form of state trusts). They received separate property from the state on the right of economic management and could independently dispose of their products.

It was allowed to lease industrial enterprises to citizens and their cooperative associations. The terms of the lease agreement in this case were established only by the Soviet state. It was impossible to correct them.

Concession agreements spread, that is, the leasing of economic facilities to foreigners, according to which the concessionaires fulfilled the conditions of the Soviet state (in the field of wages and organization of working hours).

Monetary reform during the NEP: banknotes of the 1924 model appeared, which were provided with gold and commodity mass.

The state ensured the reduction of prices for manufactured goods and the elimination of the price gap.

End of the NEP (late 20s-early 30s) was marked by the establishment of the country's political and economic course towards the curtailment of the NEP, industrialization and collectivization.

Since 1929, command-administrative methods of economics have appeared. The pace (according to five-year plans) of industrial development has increased.

In December 1929, the transition began to a policy of eliminating the kulaks as a class.

Authors: Dudkina L.V., Shcherbakova O.V.

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