Research On The Industrial And Commercial Tax System In The Shaanxi-Gansu-Ningxia Border Region (1937-1945)

Tax system is the general term of various tax laws and regulations and collection management methods stipulated by a country or regime through the legislative process.It is an important means to guarantee tax revenue,which varies with the change of region and time.During the Anti Japanese War,in order to survive and develop and meet the needs of the long-term Anti Japanese War,the Communist Party of China vigorously carried out the economic construction of the Shaanxi Gansu Ningxia border area,and the construction of industrial and commercial tax system is an important part of it.On the one hand,the construction of industrial and commercial tax system in the border area is in line with the practice of tax system in the Soviet period of the Communist Party of China,on the other hand,it is closely related to the special political and economic environment of the border area and the relationship between the Kuomintang and the Communist Party of China.Generally speaking,the construction of the industrial and commercial tax system in the border areas has gone through two stages:the initial stage of the construction of the industrial and commercial tax system in the border areas before the South Anhui Incident,that is,1937-1941;the stage of the development and improvement of the industrial and commercial tax system in the border areas after the South Anhui Incident,that is,1941-1945.Before the Wannan incident,with the formation of the united front of the Kuomintang and the Communist Party,the CPC won a lot of foreign aid.On this basis,in order to change the backwardness of the border area economy,the CPC implemented the financial policy of "striving for foreign aid,recuperating the people's strength,healing the wounds of civil war,accumulating strength and supporting the long-term Anti Japanese War",and actively related to the people's livelihood.This policy lasted roughly until 1939.During this period,the border area government only levy salt tax and fur tax in some areas,and the tax rate is very low,and the tax does not play an important role in the financial revenue.With the change of political and economic situation,the relationship between the Kuomintang and the Communist Party has deteriorated,military friction has intensified,and foreign aid has become increasingly unreliable.The financial policy of the border areas has been gradually adjusted from relying on foreign aid to semi self-sufficiency.As a result,the border region government began to strengthen the tax work,gradually establish a tax agency,and issue regulations on goods tax,handling fees for livestock sales and methods for collecting domestic servants.The industrial and commercial tax system took shape.The outbreak of the southern Anhui Incident is an important turning point in the history of its development,both for the politics and economy of the border areas.The complete cut-off of foreign aid is no less than a fatal blow to the poor border area's finance.At the same time,the Kuomintang imposed a strict economic blockade and military encirclement on the border area.The border region government was forced to adjust its fiscal policy from semi self-sufficiency to self-sufficiency,and began to take the road of self-reliance.At the same time of adjusting the fiscal policy,in order to solve the financial difficulties,the border region government also began to vigorously rectify the tax,and the status of industrial and commercial tax becomes very important.From the southern Anhui Incident in January 1941 to the surrender of Japan in August 1945,it is an important stage for the development and perfection of the industrial and commercial tax system in the border areas.At this stage,in order to break the national government's economic blockade of the border areas,safeguard tax revenue and promote economic development,the border area government has made every effort to promote the construction of industrial and commercial tax system.The work is mainly carried out from the following aspects:promoting the construction of tax institutions,determining the four levels of construction of the General Administration of Taxation,sub bureaus,county bureaus and tax offices,forming a mechanism of unified leadership and vertical management;constantly adjusting and revising industrial and commercial tax laws and regulations according to the time and situation,reflecting the characteristics of advancing with the times and becoming more and more detailed;the collection and management of various taxes changes with the actual situation in the border areas;Constantly improving the system of collection,management and anti smuggling of industrial and commercial tax has guaranteed the realization of tax tasks in border areas;strengthening the training of tax cadres has made many tax talents with both ability and morality stand out.The development of the above work has promoted the institutionalization,normalization and scientization of the industrial and commercial tax system construction in the border areas.Facts have proved that the establishment and development of the industrial and commercial tax system in the border areas played an important role in solving the financial difficulties at that time,breaking the economic blockade of the Kuomintang and promoting the economic development of the border areas.It not only established and developed a unique industrial and commercial tax system,provided financial guarantee for the final victory of the Communist Party of China,but also laid a foundation for the establishment of the industrial and commercial tax system after the founding of new China,and provided lessons."Take history as a mirror,you can know the rise and fall." In today's new era,the construction of industrial and commercial tax system in border areas is still of great significance.