抗战时期晋绥边区营业税运行程序研究

Research on Business Tax Working Procedure in Jin-Sui Border Area in the Period of Anti-Japanese War

抗战时期,晋绥边区营业税在税务管理、税款征收、机构建设和干部培养等方面,经历了从无到有,从小到大,从分散到集中,从不完整到比较完整,从不规范到比较规范的发展历程。营业税运行程序实践表明,合理的营业税征收,不仅使边区政府获得了一定的财政收入,支持了革命战争,还推动了边区工商业经济的恢复与发展。营业税征收亦存在诸如管理混乱、征收困难、干部数量少、业务水平低等问题。绩效与问题同在,反映了抗战条件下边区营业税征收工作的艰巨性和复杂性。

In the period of Anti-Japanese war, Jin-Sui border area＇s business tax had experienced development history from nothing to something, from dispersion to unified, from disorder to orderly. Business tax working procedure showed that reasonable tax not only made the border region government receive some financial income and support the revolutionary war, but also promoted the regional industrial economic recovery and development. But there exist some questions, such as mismanagement, difficulties of collecting income tax, less number of cadres and low quality, Which showed that tough and complex nature of business tax working.