摘要
皖南革命根据地税收工作在不同阶段表现出不同的特点。皖南革命根据地税收工作的实践保证了根据地的军政需求,打破了敌人的经济封锁,为新中国税制体系的建立进行了制度探索,提供了人才储备,并诠释了红色税收在实践中的精神力量。
The work of tax revenue in southern Anhui revolutionary base showed different characteristics in different stages.The practice of tax work in the base area ensured the military and political needs and broke the enemy’s economic blockade.It also explored the system for the establishment of new China’s tax system,provided talent reserves for the work of tax revenue,and interpreted the great spiritual power of red tax revenue in practice.
作者
秦冠华
张福伟
Qin Guanhua;Zhang Fuwei(Anhui Provincial Tax Service,Hefei 230061,China;Huangshan City Tax Service,Huangshan 245099,China)
出处
《黄山学院学报》
2021年第6期108-113,共6页
Journal of Huangshan University
关键词
皖南革命根据地
税收
历史贡献
southern Anhui revolutionary base
tax revenue
historical contribution