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《论粮食税》是列宁关于新经济政策的一篇非常重要的文章，系统论证了用粮食税代替余粮收集制和利用国家资本主义的必要性和可行性。本书将对这篇论著进行背景阐述、文本解读，并侧重分析它的当代意义，旨在为读者提供理论借鉴
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