试论土地革命时期根据地的农业税

Agricultural Tax of Base Area in Agrarian Revolution

1927年“八七”会议之后到抗日战争前夕为土地革命时期 ,这一时期的主要任务是建立工农革命政权 ,解决农民土地问题。为了解决行政经费和战争经费 ,在根据地设置了农业税制 ,农业税是根据地税收的一个重要来源 。

The Agrarian Revolutionary Period lasted from the Augu st Seventh Meeting in 1927 to the eve of the War of Resistance against Japan. The main commitment of that period involved the establishment of the revolutionary r egime for workers and farmers and also the solution of the land problems of the farmers, In order to solve the problem of the administrative and war expenses, t he agricultural tax system was set up in all the Base Area. As one of the import ant sources of the tax revenue, the agricultural tax guaranteed the stability of the finance of the Base Area and the subsistence of the army. This article atte mpts to comment comprehensively upon the agricultural tax there and then.