东北抗日联军捐税征收问题评析  

Analysis on Collection of Tax and Duties of Northeast Anti-Japanese United Army

作　　者：王惠宇[1] 

机构地区：[1]辽宁社会科学院地方党史研究所

出　　处：《通化师范学院学报》2017年第11期87-92,共6页Journal of Tonghua Normal University

基　　金：国家社会科学基金特别委托项目"东北抗日联军教导旅国际价值研究"(15@ZH025)

摘　　要：东北抗日游击战争时期,东北抗日联军为解决部队的军需供给问题,根据东北地区的实际情况,征收土地税、牛马车税、木材税、营业税等各种捐税。东北抗日联军的捐税征收在一定程度上减轻了民众的负担,得到了广大人民的真诚拥护,为部队的生存与发展和抗日游击战争的进行提供了物质条件。During the Northeast Anti-Japanese guerrilla war, according to the actual situation in Northeast China, the Northeast Anti-Japanese United Army collected taxes and duties, such as land tax,carriage tax, timber tax, business tax, to solve the problem of military supplies. The collection of tax and duties reduced the burden of the people to a certain extent, and received the sincere support from the people. It provided material conditions for the survival and development of the troops and the Anti-Japanese guerrilla war.

关 键 词：东北抗日联军 捐税 历史作用 

分 类 号：K264.3[历史地理—历史学]