Research On The Problem Of Reasonable Distribution Burdens Of Patriotic Grain Taxes In The Anti-japanese Base Area Of Central China

"Reasonable Burden" was an important principle for The New Fourth Army of Patriotic Grain Taxes in the Anti-Japanese Base area of Central China.Before 1940,the grain collection policy in the Anti-Japanese Base area of Central China had not been established,and the burden of Patriotic Grain Taxes mainly fell on the "rich".In order to collect grain effectively,obtain supplies,consolidate and develop the Anti-Japanese Base areas,The New Fourth Army put forward the slogan of Reasonable Burden of national salvation grain.After 1940,the governments of the border regions in the Anti-Japanese Base area of Central China successively formulated the collection standard of Patriotic Grain Taxes according to the principle of "Reasonable Burden".The standards were constantly improved in the process of implementation.Before the end of the Anti Japanese War,population,mu,soil quality,progressive rate and other factors were taken into account.At the same time,the grain policy also took into account the opinions of the people.Cadres constantly adjust their standards according to the public’s response.In the process of collecting Patriotic Grain Taxes,it was difficult to implement the standard of Patriotic Grain Taxes because of concealing the fact that households report less amount of grain,short report of farmland and false report of population.In order to "squeeze out" the real number and burden the Patriotic Grain Taxes according to the actual harvest,the CPC used propaganda,mobilization,investigation,struggle,punishment and other means to deal with the concealed households.Until 1944,a large-scale land and population inventory was carried out in the central China base area.The problem of concealment was solved to a certain extent,and the burden of Patriotic Grain Taxes tended to be fair and reasonable.At the same time,the deviation of grain collecting cadres in implementing Reasonable Burden,especially the "left" deviation,caused a series of unreasonable burden.The low quality of cadres was one of the main reasons.On the one hand,The Communist Party of China strengthens the leadership of grain collection work and repeatedly emphasizes correcting deviations;on the other hand,it strengthens the education and training of grain collection cadres to promote their politicization,specialization and popularization.The improvement of the quality of grain collection team has the dual effect of achieving effective grain collection and implementing Reasonable Burden.In addition,the Japanese and puppet raids and natural disasters led to changes in the conditions of grain collection.The poor grain collecting environment has destroyed the integrity of grain collecting work.The difficulty of resistance and the unreasonable psychological burden of the masses have also increased.On the basis of the original policies,The Communist Party of China has simplified the burden procedures in the guerrilla areas,controlled the burden of the victims,and adjusted the profit and loss between the disaster areas and non disaster areas.At the same time of "Reasonable Burden",effective grain collection was realized.Collecting Patriotic Grain Taxes was an arduous and complicated task in the revolution of The Communist Party of China.The Communist Party of China’s pursuit of Reasonable Burden was reflected in the measures to deal with the difficulties.This paper discusses the Reasonable Burden of Patriotic Grain Taxes for The New Fourth Army to save the nation,which provides a new perspective for understanding the revolution of The Communist Party of China.From the process of grain collection of The New Fourth Army,we can understand the hardship of the revolutionary road of The Communist Party of China,and we can see the reason why The New Fourth Army can took root and grow in Central China.