山东抗日根据地贸易商业税收的正规化建设  

The Regularized Construction of Trade Tax and Business Tax of Shandong Anti-Japanese Based Area

作　　者：王明前 WANG Ming-qian(School of Maxism,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门大学马克思主义学院,福建厦门361005

出　　处：《聊城大学学报（社会科学版）》2020年第3期7-14,共8页Journal of Liaocheng University:Social Science Edition

摘　　要：山东抗日根据地贸易商业税,服务于根据地对外贸易统制、对内商业自由的贸易政策,为根据地财政做出重要贡献。随着贸易统制政策的推行,根据地关税逐步走向正规化。营业税是根据地管理商业活动的商业税税种,对促进内部商业繁荣发挥了重要的经济杠杆作用。交易税是工商管理机关对土地、房产、牲畜等生产、生活资料的交易征税。对各种生产事业收入的征税是衡量根据地宏观经济管理水平的标志。With the implement of trade control,the tariff of shandong anti-Japanese based area moved towards regularization gradually.Sales tas,as the main business tax,played an important economic leverage role for processing interior economical prosperity.The transaction tax was a tax kind which administration taxed production and living goods such as land,house property and livestock.The income tax was the important mark of macroeconomic control of based area.

关 键 词：山东抗日根据地 贸易税 商业税 正规化 

分 类 号：K265[历史地理—历史学]