中国革命根据地海关管理述评

A Review of Customs Administration in China’s Revolutionary Base Area

新民主主义革命时期,中国共产党在革命根据地中建立起与反动统治相对峙的红色政权,其施行的包括征税在内的出入境管理具有海关管理属性,对保障军需民用,巩固根据地有重要作用。红色政权建立并不断完善了关税征管、贸易管制、查缉走私等制度,所推进的海关管理具有独立自主性、集中统一性、群众参与性等特点。根据地海关前辈们信仰坚定,不畏艰险,其勇于吃苦、敢于牺牲的精神作为海关的红色基因,是当代海关人需要传承的宝贵财富。

During the New Democracy Revolution,the CPC established the Red political power in the revolutionary base area,which stood against the reactionary rule.Its entry and exit regulation,including taxation,had the attribute of customs administration and played an important role in ensuring military and civilian supplies and consolidating the base area.The Red political power established and continuously improved such regimes as tariff collection and management,trade control and smuggling investigation.The customs administration exercised in the area were characterized by independence,centralization and unity,and public engagement.The customs predecessors in the base area had a firm conviction,braving difficulties and dangers.Their spirit of bravery,diligence and dedication,as the“red gene”of the customs,is a valuable asset that the contemporary customs need to inherit.