新民主主义革命时期中国共产党的农村税费政策

The CCP's Rural Taxes and Fees Policies in the Period Of the New Democratic Revolution

在新民主主义革命时期,中国共产党在农村根据不同阶级的经济收入规定不同额度的税费负担。在土地革命期间,实行向剥削者征发和筹款的政策,以及保护贫苦农民的累进税和免税政策。抗日战争期间在农村各阶级之间实行“有钱出钱、有力出力”的合理负担政策,除了赤贫者,一切阶级的人都要按经济能力交纳相应税费。解放战争期间,新解放区在土改前实行比抗日战争期间更高的累进税率,征收的重点是地主和富农;土改后的区域实行劳动人民内部的合理负担,保护生产,保障供给。这种度阶级而别的税费政策在实施过程中虽然存在过一些问题,但这一政策打击和限制了封建剥削势力,极大地调动了农民阶级的积极性。

In the period of the new democratic revolution, the CCP set up different levels of taxes and fees on the various classes in society according to their incomes. This paper analyses the different characteristics of the CCP's taxes and fees policies in the various revolutionary stages. It concludes that, although existing shortcomings, these policies dealt telling blows at feudal forces and aroused the enthusiasm of the peasantry.