论中央苏区税收征管的顶层设计及政策空间

On the Top-level Design and Policy Space of Tax Collection and Management in the Central Soviet Region

中央苏区时期,税收是苏区政府的主要经济来源。党和苏区政府对税收征管进行了一系列卓有成效的探索,走出了一条符合当时实际情况的新路子,为稳定苏区政府的财政收入和打破国民党的经济封锁起了至关重要的作用。党和苏区政府对税收征管的范围和种类进行了明确的界定,对税收征管的制度进行了别具匠心的设计,对税收征管的政策空间进行了科学合理的定位,展现了党和苏区政府前所未有的创造力,体现了党和苏区政府执政为民的崇高理念,反映了党和苏区政府运筹帷幄的能力。

During the Central Soviet Period,taxation was the main economic source of the Soviet Government.The Party and the Soviet Government carried out a series of fruitful explorations on tax collection and management,opened up a new path to conform the actual situation at that time and played a crucial role in stabilizing the financial revenue of the Soviet Region Government and breaking the economic blockade of the Kuomintang.The party and the Soviet government have clearly defined the scope and types of tax collection and management,designed the tax collection and management system with ingenuity and scientifically and reasonably positioned the policy space for tax collection and management.It shows the unprecedented creativity of the Party and the Soviet government,embodies the lofty concept of the party and the Soviet government to govern for the people,and reflects the ability of the Party and the Soviet government to strategize.