Research On The Legalization Of Taxation In The Shaanxi Gansu Ningxia Border Region

Since the all-around outbreak of the Anti Japanese War,the Shaanxi Gansu Ningxia Border Region,where the Party Central Committee is located,as a special administrative zone in fact governed by the CPC,has had a relatively stable environment.According to the international and domestic environment at that time,the CPC has carried out the practice of the new democratic revolution and carried out a series of new policies in political,economic,social,cultural and other aspects.Among them,establishing a tax bureau and establishing a new tax system is a fundamental and constructive experiment.From the establishment of the first tax bureau in the border region in Dingbian County in 1936 to the departure of the Central Committee of the Communist Party of China from Yan’an in 1948,the tax system in the border region grew from scratch,from being a supplement to becoming the main body of finance,from focusing on agricultural tax to establishing an industrial and commercial tax system,the tax team grew from weak to strong,the tax system gradually legalized and scientific,and the theory and practice of border region taxation,It has laid a foundation for the construction of the tax system and tax collection and management after our party seized power,and cultivated a team and cadres.It can be said that the tax revenue of the Shanxi-Gansu-Ningxia Border Region is a valuable asset of the Republic’s tax revenue.Based on the process of tax legalization in the Shanxi-Gansu-Ningxia Border Region,this article systematically reviews and restores how the Shanxi-Gansu-Ningxia Border Region established a tax system,and what improvements the tax system has made in terms of tax legislative power,national taxation power,tax revenue right,tax elements,and tax procedures,with the tax system system of the Shanxi-Gansu-Ningxia Border Region as the starting point;Deeply reveal the historical logic,theoretical logic,practical logic,and contemporary value of the tax legalization construction in the Shaanxi Gansu Ningxia Border Region,and provide experience and inspiration for high-quality promotion of tax modernization in the new era.