东北解放区税收体制的建立与制度运行

The Establishment and Operation of Tax System in the Liberated Areas of Northeast China

税收是财政的重要组成。解放战争时期,为保障战时财政供给,东北解放区成立税务机关,废除剥削税制,在充分考虑民力及扶持商农的基础上重建税收结构,制定税收制度和规则,且在实践中根据战争形势和解放区不断扩大的实际不断调整使之趋向完善。在此基础上其税收体制逐步确立。税务干部是人事制度的重要构成,同时又是税务政策及制度的直接践行者,干系稽征成效及民主政府与群众关系,所以税务干部的思想作风和业务能力在东北解放区税收体制运行中至为重要。由于最初人事制度不甚完备,部分税务干部的思想作风出现偏差及业务水平有限诸因素影响了税收稽征。在东北解放区范围日益扩大、全部解放及迎接新中国到来的过程中,针对该问题,东北解放区逐渐形成了相对完善的解决对策:一方面完善税务制度,使各项工作有章可循,并加强对税务干部的规诫,另一方面通过培训等形式提高税务干部的思想觉悟和业务能力。经由外在的制度约束和内在的培养,税务干部的专业性和革命性显著增强,促进了东北解放区税务工作的有效开展,人事制度的改善进一步促进了东北解放区税收体制的科学化和合理化。

During the War of Liberation,in order to guarantee the wartime financial supply,the liberated areas of Northeast China set up the tax authority,abolished the exploitative tax system,rebuilt the tax structure on the basis of giving full consideration to the financial power of the people and supporting commerce and agriculture,formulated the tax system and rules,and made constant adjustments in practice according to the war situation and the actual expansion of the liberated areas.Their tax system was gradually established on this basis.Tax cadres were not only an important component of the personnel system,but also the direct practitioner of tax policy and system,whose quality concerned the effect of tax collection and the relationship between the democratic government and the masses,so the thinking style and professional ability of tax cadres were very important in the operation of the tax system in the liberated areas of Northeast China.Due to the imperfection of the initial personnel system,the thinking style of some tax cadres deviated from the right track and their limited professional ability affected the collection of tax.In the process of expanding the liberated areas of Northeast China and welcoming the arrival of New China,the liberated areas of Northeast China gradually formed a relatively perfect solution to this problem:on the one hand,they improved the tax system,made all the work have rules to follow,and strengthened the regulation of the tax cadres;and on the other hand,they improved the ideological consciousness and professional ability of the tax cadres through training and other forms.By virtue of external system restraint and internal training,the professional and revolutionary natures of the tax cadres were enhanced significantly,which promoted the effective implementation of the tax work in the liberated areas of Northeast China.The improvement of personnel system further promoted the scientization and rationalization of tax system in the liberated areas of Northeast China.