马列税收思想对革命根据地党的税收政策的影响

Influences of Marxist-Leninist Tax Thoughts on the Tax Policy of the Communist Party of China in the Revolutionary Base Areas

马列税收思想内容丰富,主要包括对税收本质、税收作用、税收负担与税收分配、税负转嫁、保护关税和税收实践方面的论述,对革命根据地废除苛捐杂税、建立新型人民政权税收、实行更为公平的累进税制、体现税收的阶级性和革命性、保障革命和建设财力需求、促进根据地经济发展等党的税收政策影响深远。新时代,应充分运用马列税收思想指导税收实践,持续优化税收制度,不断促进税负公平,切实调节收入分配,维护国家税收权益,充分发挥税收作用。

Marxist-Leninist tax thoughts are rich in content,mainly including the nature of tax,the role of tax,tax burden and tax distribution,tax burden transfer,tariff protection and tax practice.It has a far-reaching influence on the tax policies of the Communist Party of China,such as abolishing exorbitant taxes and miscellaneous taxes,establishing a new type of people's political power tax,implementing a more equitable progressive tax system,reflecting the class nature and revolutionary nature of tax,ensuring the financial needs of revolution and construction,and promoting the economic development of the base areas.In the new era,we should make full use of Marxist-Leninist tax thoughts to guide tax practice,continuously optimize the tax system,continuously promote the fairness of tax burden,effectively regulate income distribution,safeguard the national tax rights and interests,and give full play to the role of taxation.