抗日战争时期陕甘宁边区货物税制度初探  

The System of Commodity Tax in Shaanxi-Gansu-Ningxia RevolutionBorder Area during Chinese People's War of Resistanceagainst Japanese Aggression

作　　者：蒋蕊冰 石攀峰[2] JIANG Ruibing;SHI Panfeng(School of Marxism,University of Electronic Science and Technology,Chengdu,Sichuan 611731,China;School of Marxism,Chengdu Normal University,Chengdu,Sichuan 611130,China)

机构地区：[1]电子科技大学马克思主义学院,四川成都611731 [2]成都师范学院马克思主义学院,四川成都611130

出　　处：《内江师范学院学报》2023年第7期79-83,共5页Journal of Neijiang Normal University

摘　　要：陕甘宁边区税收制度基于政治、经济、军事形势的不断变化建立并不断完善,对边区的巩固和发展发挥着重要作用。陕甘宁边区的货物税制度先后在征收范围、征税税率、征收方式等方面适时进行了修订,虽然仍有不完善之处,但货物税制度的建立和不断完善,不仅巩固了边区的经济基础,也是反击敌人封锁的有力武器,更为中华人民共和国成立后的税制建设提供了蓝本。The tax system in the Shaanxi-Gansu-Ningxia Revolution Border Area(SGNRBA)was established and continuously improved based on the changing political,economic,and military situations,playing an important role in consolidating and developing the SGNRBA.The commodity tax system in the area was timely revised in terms of scope,tax rate,and collection methods.Although there were still some to be improved,the establishment and continuous improvement of the commodity tax system not only consolidated the economic foundation of the SGNRBA,but also provided an effective policy to against the enemy’s blockade.Furthermore,it provided a blueprint for the tax system after the establishment of the People’s Republic of China.

关 键 词：陕甘宁边区 货物税 发展历程 历史价值 

分 类 号：K265[历史地理—历史学]