论东北解放区的税收

Tax Revenue in Northeast China Liberated Areas

抗日战争胜利后,党中央根据“七大”提出的争取东北的战略部署,决定成立东北局,从抗日战争胜利到东北的全境解放,东北解放区总的情况是,由分割逐步连成一片,因而在财政税收方面,也是由地方自筹自用、自给自足,逐步走向财政政策、制度的基本统一。财政税收来源除在初期依靠接受和清算敌伪财产外,主要是组织税收(包括征收公粮)。在这期间,虽然也争取发行公债、通过贸易组织财政收入,但只有税收具有可靠性和稳定性。

After victory of anti-Japanese war, the central committee leaders of CPC decided to establish the Northeast Department, according to the strategic plan of seizing the Northeast China in the 7th Congress of the Communist Party of China. From victory of anti-Japanese war to liberation of the throughout Northeast, this region became united gradually, where there had been divided before. So the fiscal policies and financial system also became uniform basically, which had used to be self- occupied and self-sufficiency. The mainly source of taxes was organization tax（including tax grain）, in addition to accepting and seizing the enemy and puppet army＇s possessions. In this period, only tax was reliable and stable, compared with floating loans and trade means.