Research On Guizhou Province Fiscal During Period Of The Anti-Japanese War (1937-1945)

Since the July 7th incident, the Chinese nation entered the Anti-Japanese War period. In the face of strong comprehensive strength of Japan, How to use fiscal policy adjustments in wartime to concentrate manpower, material resources, financial resources that achieving effective lasting Anti-Japanese War is become for the focus of the national government policy during this period. After the Nanjing national government moved the capital Chongqing, as a gate guard south-west Huizhou province that the strategic position more highlighted. so the Anti-Japanese War of fiscal in Guizhou province is very important. it not only need to meet social and economic development in Huizhou, also need stability of Guizhou's social and economic order at the same time. the most important thing is for the war of resistance to concentrate manpower and financial resources to support the Anti-Japanese War. In order to meet with the needs of the Anti-Japanese War, the Guizhou government timely to classify various stages of the work of the province and the question elaboration, especially the gradually deepening the reform of the fiscal and taxation systems, using the deficit, taxes, debt, monopoly, grain levies and other financial tool. On the one hand, not only effectively the concentrated and distributed the resource in wartime, to some extent, supported the AntiJapanese War and ensured the smooth progress of the war of resistance. Guizhou province used grain levies, taxes, government bonds and other financial tools in wartime, on the one hand, adjusted the currency credit vouchers in markets, on the other hand, through effectively increased physical supplies, to some extent, stabled Guizhou social economic order. on the one hand, The Guizhou province government input a lot of financial capital into the social economy. It is not only promoted the development of industry and commerce, but also promoted the development of Guizhou education, health, culture. Accordingly, discussing the Anti-Japanese War of fiscal in Guizhou province, it is not only beneficial to deeply understanding the role of the AntiJapanese War, also understanding the social and economic development in Guizhou. Through the analysis of the problems existing in the construction of the financial process that the Anti-Japanese War of fiscal in Guizhou province, Not only supplied the advice for the current national financial management, tax work, bond issuance, grain levy work. And providing enlightenment that for the current the state supports the poorer provinces and fiscal revenue and expenditure system establishment, and Guizhou financial work should pay attention to the principle.