苏区研究Issue(1)：100-116,17.DOI:10.16623/j.cnki.36-1341/c.2025.01.009
新旧之间:陕甘宁边区农累税税则的出台与修订(1943-1948)
Transition Between the Old and the New:Introduction and Revision of Unified Agricultural Progressive Tax Regulations in Shaanxi-Gansu-Ningxia Border Region(1943-1948)
沈鑫1
作者信息
- 1. 陕西师范大学历史文化学院(陕西西安710000)
- 折叠
摘要
Abstract
In September 1943,the unified agricultural progressive tax system was officially intro-duced and implemented in the Shaanxi-Gansu-Ningxia border region.The formulation of the tax system is mainly due to two reasons:firstly,the reflection on the original policy of saving the country's public grain,and secondly,the need to establish a standardized tax system.Due to the imperfec-tion of the tax system itself and the emerging new problems in the implementation,in a fair and rea-sonable way,the border region government studied and revised the original tax system in 1944 and 1945 respectively,and formed the final version of the tax system in 1946.For various reasons,this tax system was never fully implemented in the border region and was eventually replaced by a new agricultural tax system in 1948.The CPC has accumulated rich experience in tax work during the process of introducing and revising the agricultural tax system,which is an important attempt to es-tablish a modern tax system.关键词
陕甘宁边区/农累税/修订/制度/公平合理Key words
the Shaanxi-Gansu-Ningxia Border Region/the unified agricultural progressive tax/revision/system/fair and reasonable引用本文复制引用
沈鑫..新旧之间:陕甘宁边区农累税税则的出台与修订(1943-1948)[J].苏区研究,2025,(1):100-116,17.
