中央苏区时期毛泽东税收思想探析  

Exploration of Mao Zedong's Tax Thoughts in the Central Soviet Area

作　　者：雷志成[1] LEI Zhicheng(Zhongshan Torch Technological College,Zhongshan,Guangdong,528436)

机构地区：[1]中山火炬职业技术学院思政部,广东中山528436

出　　处：《武夷学院学报》2018年第2期19-25,共7页Journal of Wuyi University

摘　　要：中央苏区时期,毛泽东在领导根据地建设和革命战争的实践中,继承并发展了中国共产党及其本人革命早期的治税主张,创造性地提出了一系列促进经济发展和保障革命供给的税收思想。这些税收思想指导中央苏区建立了党的历史上第一个系统的税收体系,为其他革命根据地的税收工作树立了典范;促进了中央苏区及各革命根据地经济发展和财政增加,为根据地建设和中国革命提供了物质保障;开创了人民税收思想理实结合的先河,为我国新民主主义革命税收和共和国税收的建设奠定了坚实基础。During the Central Soviet Area,when leading the practice of construction of the base area and the revolutionary war,Mao Zedong inherited and developed the tax management proposition of the Chinese Communist Party and himself in the early period of revolution and creatively put forward a series of tax thoughts to promote the economic development and secure the revolutionary supply.These tax thoughts guided the Central Soviet Area to establish the first complete tax system in the history of the Party and set a good example for the tax work of other revolutionary bases;facilitate economic development and finance increase of the Central Soviet Area and the revolutionary base areas and provided material guarantee for the base area construction and the Chinese revolution;initiated a precedent for the theory and practice combination of the people's tax thoughts and laid a solid foundation for construction of China's new democratic tax and the new Chinese tax.

关 键 词：中央苏区 毛泽东 税收思想 

分 类 号：F812.42[经济管理—财政学]