抗战时期陕甘宁边区救国公粮政策的实施与改进

The Implementation and Improvement of the Public Grain Policy of Saving the Nation in the Shaanxi Gansu Ningxia Border Region during the War of Resistance Against Japanese Aggression

为了达到粮税收入目标与实现公粮负担相对公平、缓和社会矛盾与维护统一战线的目的,陕甘宁边区出台实施救国公粮政策之后,又对其不断地进行了调整与改进。纵观整个抗战时期,陕甘宁边区救国公粮政策的发展过程大致可以分为三个阶段:1937—1938年,中共初步实施救国公粮政策,征收方式以政治动员、自愿报缴为主,在此过程中犯了“平均摊派”的右倾错误;1939—1940年,中共对救国公粮政策进行了初步调整,征粮重心向富户转移,这一时期出现了加征大户的“左”的倾向;1941年之后,中共深化改进救国公粮政策,开展征粮调查、引入民主评议,由此实现了累进征收与民主评议的有效结合并推动了边区各阶层人民合理负担。救国公粮政策的出台、实施与改进过程,充分体现了中国共产党实践、认识、再实践、再认识的实践论,同时也内在地彰显了中国共产党的使命担当。

In order to achieve the goal of grain tax revenue and achieve the relative fairness of public grain burden,ease social conflicts and maintain the united front,the Shaanxi Gansu Ningxia Border Region had continuously adjusted and improved the policy of saving the country after it introduced and implemented the policy of public grain.Throughout the the War of Resistance Against Japan,the development process of the policy of saving the nation's grain can be roughly divided into three stages:from 1937 to 1938,the Communist Party of China initially implemented the policy of saving the nation's grain.The way of collection was mainly political mobilization and voluntary payment.In this process,it committed the"right"error of"average apportionment";From 1939 to 1940,the Communist Party of China made a preliminary adjustment to the public grain policy of saving the country,and the focus of grain collection was shifted to the rich.During this period,there was a"Left"tendency to levy more large households;After 1941,the Communist Party of China further deepened and improved the public grain policy of saving the country,carried out grain collection investigation,and established democratic appraisal,thus promoting the reasonable burden of people of all levels in the border area.The introduction,implementation and improvement process of the policy of saving the nation's public food fully reflects the CPC's practice theory of practice,understanding,re practice and re understanding,and also inherently demonstrates the CPC's mission.