抗战时期华中抗日根据地红色海关机构及职能实践研究  

A Study on the Practice of Red Customs Institutions and Functions in Anti⁃Japanese Base Areas in Central China during the Anti⁃Japanese War

作　　者：掌孝恩 Zhang Xiao’en

机构地区：[1]南京海关综合业务处

出　　处：《海关与经贸研究》2023年第6期29-45,共17页Journal of Customs and Trade

摘　　要：华中地区是我国抗日战争时期的重要战场。1938年4月始,新四军各部相继挺进华中地区创建苏北、苏中、苏南、淮北、淮南、皖东、浙东和鄂豫边区八个抗日根据地。为了补充军需供给,新四军各根据地在极其艰苦的条件下相继成立抗日民主政权,创造性地建立红色海关机构,统一财经政策和税收制度,积极开展税收征管、货物检查和查缉走私等海关职能工作,为抗日战争胜利、解放战争时期红色海关职能持续发挥乃至保障解放战争胜利奠定了基础,也为建立新中国海关机构、培养造就大批海关干部、人才积累了宝贵经验。The anti-Japanese base in Central China was an important battle field during the Anti-Japanese War Since April 1938,the departments of the New Fourth Army had successively supported the establishment of eight anti-Japanese base areas in the North of Jiangsu,the Middle of Jiangsu,the South of Jiangsu,Huaibei,Huainan,East Anhui,East Zhejiang and the border area of Hubei and Henan In order to address the severe shortage of military supplies,the base areas of the New Fourth Ar-my successively established the anti-Japanese democratic regime,creatively established red customs a-gencies,unified financial and economic policies and taxation systems,and actively carried out customs functions such as tax collection and management,cargo inspection and smuggling detection under ex-tremely difficult conditions,which laid the foundation for the victory of the Anti-Japanese War and the continuous functioning of the Red Customs during the Liberation War and thus even guaranteed of the victory of the Liberation War,and accumulated valuable experience for the establishment of New China’s customs institutions and the training of a large number of customs officials and talents.

关 键 词：华中抗日根据地 红色海关 税收征管 货物检查 查缉走私 

分 类 号：K269.5[历史地理—历史学] F752.59[历史地理—中国史]