抗战时期陕甘宁边区的税收工作及税务稽查缉私活动述评

The Commentary of Tax collection and suppress smuggling activities through tax audit in Sanganning borders during war of resistance against Japan

国共合作抗日时期,陕甘宁边区政府根据新的形势,开始建立财政税收体系,同时着手建立税收法律制度。边区税务稽查缉私活动也经历了从无到有、逐步健全的过程。税收工作和税务稽查缉私活动为稳定边区经济、支持持久抗战起到了比较重要的作用。

During the cooperation between the Nationalist Party and the Communist Party to against the aggression from Japan,Sanganning government started on building the financial and tax system according to the new situation and meanwhile the system of tax laws was set up.The suppress smuggling activities through tax audit were also set up in the borders,and the process were getting improved gradually.The Tax collection and audit played a very important role to stabilize the economy in the borders and as well as continuously provided the supporting to the war of resistance against Japan.