试论敌后抗日根据地的农业税

Agricultural Tax of Base Area in Anti-Japanese War Period

抗日战争时期的财政经济政策即是取消旧的捐税和摊派 ,在敌后抗日根据地实行以减租减息作为党在抗日时期解决农民问题的基本政策。重新规定统一的累进税 ,重新设置新的农业税制 ,即征收救国公粮。

The Chinese Anti Japanese War Period lasted from the Luochuan Meeting in 1937 to the eve of War of Liberation. The major commitment of Chinese Communist Party in that period involved fighting in full scale against Japan, or following the line of people war. The financial and economic policy then was the abolition of previous tax and levies and also apportion. In order to solve the problems of the poor farmers in the Base Area, the Party adopted the fundamental policy of reduction of rent for land and of interest on loans. A new and uniform progressive tax was prescribed, and a new agricultural tax system, that is, collecting the tax grain for the state was established. The agricultural taxation in the Base Area provided significant material basis for the great victory the Party achieved in the Anti Japanese War.