邓小平对抗日根据地税收工作的探索及宝贵经验  

Deng Xiaoping’s Exploration and Valuable Experience on Tax Work in Anti-Japanese Base Areas

作　　者：张异翅 王连花[1] ZHANG Yichi;WANG Lianhua(Department of CPC History,Party School of CPC Hunan Provincial Committee,Changsha Hunan 410006)

机构地区：[1]中共湖南省委党校中共党史教研部,湖南长沙410006

出　　处：《长治学院学报》2024年第4期37-42,共6页Journal of Changzhi University

摘　　要：抗日战争时期,邓小平领导晋冀鲁豫根据地进行了艰苦卓绝的经济斗争,对抗日根据地的税收工作进行了深入的思考和实践。他在丰富的理论和实践的基础上,围绕根据地税收工作正确处理战争需要、人民负担、生产建设和对敌斗争等方面,作出了一系列重要论述并进行了深入的实践探索。邓小平对于税收工作的思考与实践,推动了根据地经济建设的成功,助力根据地困难局面的扭转,为抗日战争的伟大胜利作出了卓越的贡献。在以中国式现代化推进中华民族伟大复兴的进程中,邓小平对抗日根据地税收工作的探索对于新时代加快税收现代化建设提供了十分重要的宝贵经验。During the War of Resistance Aaginst Japanese Aggression,Deng Xiaoping led the Jin-Ji-Lu-Yu base areas to carry out an arduous economic struggle,and had in-depth thinking and practice on the tax work in the anti-Japanese base area.Based on the abundant theoretical knowledge and practical experiences,he made a series of important expositions and conducted in-depth practical explorations on the correct handling of war needs,people’s burden,production and construction,and the struggle against the enemy around the tax work in the base areas.Deng Xiaoping’s thinking and practice of tax work promoted the success of economic construction in the base areas,helped reverse the difficult situation in the base areas,and made outstanding contributions to the great victory of the Anti-Japanese War.In the process of advancing the rejuvenation of the Chinese nation on all fronts through a Chinese path to modernization,Deng Xiaoping’s exploration of tax work in the anti-Japanese base areas has provided significant and valuable experience for accelerating the modernization of taxation in the new era.

关 键 词：邓小平 抗日根据地 税收工作 

分 类 号：A842[哲学宗教—马克思主义哲学]