中央苏区税收票证文物探析  

The Development of the Tax System in the Central Soviet Area——An Analysis Based on the Cultural Relics of Taxation Receipt Artifacts

作　　者：杨卫 李成龙 袁兴钱 Yang Wei;Li Chenglong;Yuan Xingqian

机构地区：[1]江西省博物馆 [2]重庆交通大学马克思主义学院

出　　处：《南方文物》2023年第5期98-102,共5页Cultural Relics in Southern China

基　　金：2021年度江西省文化艺术科学规划课题“江西省馆藏苏区税收票证整理与研究”(YG2021116)成果之一,课题主持:杨卫。

摘　　要：税收是财政的基础,中央苏区的税收工作是维持政权与支撑土地革命战争的重要支柱。在复杂的战争环境中,中央苏区的税收工作存在着一个开创、发展、优化的动态过程,其核心便是税收制度与税收票证制度的建立与改革。革命票证文物是中央苏区税收制度不断完善的佐证,将其与中央苏区税收制度的理论研究结合起来,可以真实而生动地反映中央苏区税收工作的具体内容,深化对革命税收票证文物的理解与对革命税收史的研究。Taxation was the basis of finance, and taxation in the Central Soviet was an important pillar in maintaining power and supporting the Agrarian Revolutionary War. In the complex war environment, taxation in the Central Soviet Area was a dynamic process of creation, development and optimisation, the core of which was the establishment and reform of the taxation system and the tax stamp system. Combining them with the theoretical study of the taxation system in the Central Soviet Area, revolutionary ticket relics are evidence of the continuous improvement of the taxation system in the Central Soviet Area, which can truly and vividly reflect the specific content of the taxation work in the Central Soviet Area and deepen the understanding of revolutionary taxation ticket relics and the study of revolutionary taxation history.

关 键 词：中央苏区 税收票证 

分 类 号：K877[历史地理—考古学及博物馆学] K269.4[历史地理—历史学]