摘要
1930年9月后,随着土地革命战争的发展和红军队伍的壮大,各根据地所需军费与日俱增。为逐步将税收推上正常工作轨道,以增加当地财政收入,皖西革命根据地在中央革命根据地和鄂豫皖革命根据地的指挥和领导下,从皖西根据地经济彼时状况出发,从税收制度的可行性及如何保障税源等方面着手,力图将皖西根据地税收工作带入正规。
With the development of the agrarian revolutionary war and the red army's growth,military expenditure for all the base areas increased sharply.Then it didn't work just rely on blowing landlords and distributing fields,which carried out in the beginning period,to solve financial income.Starting with economic condition,feasibility of tax system and safeguarding source of taxation,Wanxi revolutionary base,led by Central revolutionary base and E-yu-wan Base,made a series of efforts on how to transfer the main channel of finance income to tax work.
出处
《齐齐哈尔师范高等专科学校学报》
2011年第2期97-98,共2页
Journal of Qiqihar Junior Teachers College