抗战时期陕甘宁边区营业税征收管理制度研究

An Analysis on the Collection System of Business Tax in Shanxi-Gansu-Ningxia Border Area during the Anti-Japanese War

抗战时期陕甘宁边区通过颁布营业税征收法律条例、确定营业税征收运行程序,逐步健全了营业税征收法律制度和管理制度,形成了比较完善的营业税征收体系,使营业税收入成为了边区财政收入的重要来源,同时也推动了边区工商业经济的恢复与发展,虽仍然存在各地区商人及各阶层商人负担不公平不合理等问题,但边区营业税收制度探索过程中实事求是的工作作风为新中国成立后营业税制度提供了有益的借鉴。

Shanxi-Gansu-Ningxia Border Region during the Anti-Japanese War through the enactment of sales tax levied laws and regulations,the provisions of working Procedure,building tax institutions,training of tax cadres of staff,gradually improved the sales tax levied legal system and management system,formed a relatively complete sales tax collection system,the sales tax revenue has become an important source of revenue for the border region,but also promote economic recovery of the border region and development of industry and commerce,but there is also a businessman and all sectors of businessman unfair unreasonable burden on the re gion and other issues.