背后:抗战时期晋察冀边区统累税税则的出台与修订

Background: the Introduction and Revision of the Unified and Accumulated Tax Rules in the Shanxi-Chahar-Hebei Border Region During the Anti-Japanese War

以往学者对中共革命制度史的研究多有“政策—效果”模式之不足,缺乏政策出台之前的酝酿过程和出台之后的修改过程,尤其是缺乏相关人的参与和作用。对晋察冀边区统累税税则的出台和修订的梳理和考察,为此提供了一个鲜活的制度史案例。在1940年统累税办法的酝酿及产生过程中,中共中央领导人及派出机构领导人都起了重要的统领作用。边区党政领导人对此也多有讨论和认识,但其发挥作用更多是在统累税暂行办法出台之后1941年至1943年的修改过程中。在此过程中,达成财政收入目标与追求负担公平、切合社会实际的矛盾与调和,是税则调整与变化的根本动力,党政机构与地方社会的良性互动为制度创新及运行奠定了基础,由此也充分体现了中国共产党的实践、认识、再实践、再认识的实践论。

Previous scholars’research on the history of the revolutionary system of the CPC mostly have shortcomings of the"policy-effect"model,lacking the brewing process before the introduction of the policy and the revision process after the introduction,especially the participation and role of relevant people.The carding and investigation of the introduction and revision of the unified and cumulative tax rules in the Shanxi-Chahar-Hebei Border Region provided a fresh case of system history.In the process of brewing and producing the unified and cumulative tax rules in 1940,the leaders of the Central Committee of the CPC and the leaders of the dispatched offices played an important leading role.The leaders of the party and government in the border region also had much discussion and understanding about this,but their role was more in the revision process from 1941 to 1943 after the promulgation of the interim measures for the unified and cumulative tax rules.In this process,the contradiction and reconciliation between achieving the goal of fiscal revenue and pursuing a fair burden,which was in line with social reality,were the fundamental driving force for tax rules adjustment and change.The benign interaction between party and government institutions and local society laid a foundation for system innovation and operation,which also fully reflected the CPC’s practice theory that the practice,cognition,repractice and recognition.