俄共(布)在十大以后开始从“战时共产主义”政策向新经济政策转变,其中非常重要的一项措施就是以实物税制代替余粮收集制。列宁认为,一方面,要建立牢固的工农经济联盟,必须以实物税制代替余粮收集制;另一方面,以实物税制代替余粮收集制的根本目的是维护无产阶级国家政权的利益,是为争取广大农民的支持。 The Russian Communist Party (Bolshevik) started its transition from a “war communism” policy to a new economic policy after the 10th largest. One of the most important measures to be taken by the Russian Communist Party (Bolshevik) is to replace the surplus grain collection system with a real tax system. On the one hand, Lenin held that on the one hand, the establishment of a solid economic union between workers and peasants must be replaced by a system of real taxes instead of the system of collecting surplus grain. On the other hand, the fundamental purpose of replacing the system of collecting surplus grain with a system of taxation is to safeguard the interests of the proletarian state power. Farmer’s support.