摘要
苏区的金融体系是工农民主专政强有力的工具,支持着革命战争。苏维埃的财政政策是根据阶级原则制定的,没收和征发,是最主要的财政来源。苏区政府把纳税的重担放在剥削阶级身上,实行分类进税制度,最主要的收入是土地税。苏区发行革命战争公债、经济建设公债、地方性公债等。这些公债券不仅在苏区发行,还流行到邻近的国民党区域。邮电通信是保障党中央和各苏区之间及内部党政军文件信息交流的重要渠道。1932年5月,在瑞金成立了中华苏维埃共和国邮政总局,共辖有95个县局,建立起从中央到省、县、市镇的邮政机构,统一了中央苏区的邮政管理和运行系统。苏区在瑞金叶坪还建立了中央电话局,架设了从瑞金通往各省苏维埃政府驻地、一些重要县以及各中央单位间的电话线路。中国共产党在险恶的战争环境下坚持经济发展,早期苏区取得了很高的建设成就。
The financial system of the Soviet Area was a powerful tool for the democratic dictatorship of the working class and peasantry,supporting the revolutionary war.The fiscal policy of the Soviets was formulated based on its class principles,including confiscation and levies,which are the main sources of revenue.The burden of taxation was placed on the exploiting class by the governments in the Soviet area,who implemented a system of categorized taxation,with the main income coming from land taxes.Several bonds including revolutionary war bonds,economic development bonds,and local bonds,were issued in Soviet area,which could not only be found in the Soviet Area but also circulated in neighboring Kuomintang-controlled regions.Postal telecommunication served as important channels for guaranteeing the exchange of party,government,and military documents and information between the Central Committee of the CPC and several Soviet areas.In May 1932,the Postal Administration of the Chinese Soviet Republic was established in Ruijin,with the jurisdiction over 95 county bureaus,which indicated the establishment of a postal system from the central to provincial,county,and township levels,and the unification of the postal management and operation system of the Central Soviet Area.In Ruijin,the Central Telephone Bureau was also established,setting up telephone lines from Ruijin to the provincial Soviet government headquarters,some important counties,and various central units.The Communist Party of China persisted in economic development in the harsh war environment and achieved significant construction achievements in the early Soviet area.
作者
任怡平
Ren Yiping(Jiangxi Technical College of Manufacturing,Nanchang,330095)
出处
《西部学刊》
2024年第16期142-145,共4页
Journal of Western
基金
江西省教育厅课题“早期马克思主义经济理论中国化研究(1931—1934年)——中央苏区审计制度与党的建设之关系研究”(编号:SZZX21106)的研究成果。
关键词
苏区
财政金融
通信交通
经济建设
Chinese Soviet area
finance
communication and transportation
economic construction