| 论晋冀鲁豫抗日根据地正规化与科学化税收制度的建立 |
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| 引用本文： | 王明前.论晋冀鲁豫抗日根据地正规化与科学化税收制度的建立[J].山东教育学院学报,2014(6):98-107. |
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| 作者姓名： | 王明前 |
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| 作者单位： | 厦门大学马克思主义学院,福建厦门361005 |
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| 摘 要： | 晋冀鲁豫边区税收制度服务于战时经济建设,始终遵循正规化和科学化的行政方向。为使合理负担更加公平合理,边区政府致力于清查田亩工作,科学划分经济区,在评议工作中积极贯彻群众路线,旨在追求税收工作的科学化。在宣布取消田赋的基础上,边区政府积极推进试行累进税制。关税对调节边区贸易,促进生产意义重大。税务部门通过科学调查营业额确定税负使商业税征收更加科学。边区各种杂税征收,也对经济建设和商业贸易具有一定的调节作用。
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| 关 键 词： | 晋冀鲁豫抗日根据地 税收制度 正规化 科学化 |
The Construction of Formalized and Scientific Tax system of Jin-Ji-Lu-Yu Anti-Japanese Based Area |
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| Wang Mingqian.The Construction of Formalized and Scientific Tax system of Jin-Ji-Lu-Yu Anti-Japanese Based Area[J].Journal of Shandong Education Institute,2014(6):98-107. |
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| Authors: | Wang Mingqian |
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| Institution: | Wang Mingqian ( Maxism Institution, Xiamen University,Xiamen 361005,China ) |
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| Abstract: | The tax system of Jin-Ji-Lu-Yu anti-Japanese based area followed formalized and scientific administration direction. It devoted itself to implement mass line for running for scientific direction and carried forward progressive taxation after canceling feudal land tax.Tariffs benefited trade and industry.Tax administration made business tax more scientific by investigating business volume. |
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| Keywords: | Jin-Ji-Lu-Yu Anti-Japanese based area Tax system Normalization Scientific |
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