The Research On The Unified Progerssive Tax Of The Shanxi-chahar-Hebei Anti-japanese Base Area

The Anti-Japanese Base Area of the Shanxi-Chahar-Hebei is the first Enemy's rear base created by the Chinese Communist Party during the Anti-Japanese War.Because of the role of "strong fortress" in the war of resistance against Japan in North China and the national anti Japanese War,the base area must be consolidated and expanded.Finance is the material basis of the war and an important cornerstone of the operation of the border regime and the guarantee of anti-Japanese armed force.This makes the tax burden is very critical.The people of the border region in the long and cruel war has been suffering from reduce of income and increase of burden,but they were still living frugally to protect the wartime supply and laid the foundation for victory of the War of Resistance Against Japan.The author uses a large number of newspapers,books and archives,drawing from the charts,statistics and other economic and sociological researchmethods,mainly through the literature research method,empirical research on its background and the implementation process and the impact of historical reconstruction,as much as possible to restore its original history.Under the background of revolution and war,this paper analyzes the evolution of the fiscal and taxation system in the border areas basing on the burden of democracy in the Anti-Japanese Base Area of the Shanxi-Chahar-Hebei.The main innovation of this paper is considering the unified progressive tax as a dynamic process and the development of things basing on the historical reconstruction,through the unified analytical progressive tax that is from a series of preparatory work before the collection to the collection and the improving process.And the article objectively and truly reflects the deviation and adverse effects of the tax collection work.This paper is divided into five parts,the main contents including these parts.The preface introduces the reviews the reasons and meanings for the topic.It also reviews academic research on the unified progressive tax and explains the shortcomings of the predecessors' research and the innovation of this paper.The second chapter mainly analyzes the enactment of unified progressive tax through three aspects — the understanding of fiscal and tax by Chinese Communist Party,from the reasonable burden to the unified progressive tax and the policy points of the integration of the progressive tax;The third chapter is the most important part in all paper.It introduces the implementation process of the unified progressive tax in focuses on the preparation of the unifiedprogressive tax in the Shanxi-Chahar-Hebei anti-Japanese base area,including preparatory work,for example the investigation,organization,propaganda activities.The process also includes the collection work,means the actual result of the collection and the problems encountered.And this chapter analyzes the process of adjusting the progressive tax in the process of implementation and the imperfections in the actual situation and regulations.On the whole,the unified and progressive tax gradually tends to mature and perfect.The fourth chapter demonstrates a series of social changes after the implementation of the unified progressive tax in the Shanxi-Chahar-Hebei anti-Japanese base area.The last chapter is a conclusion.The progressive tax is based on the development of the revolutionary situation and the need to adapt to the needs of political and economic transformation.It abolishes land tax and exorbitant taxes,grad times,tax rate basing on the theory of the new democratic revolution of the Communist Party of China.This advanced system not only takes care of the very poor workers and peasants,but also makes overload lighten burden.After the implementation,the peasants' burdens have been improved,the wartime finances have been safeguarded,the anti-Japanese forces have grown and have set off a huge of social change.Because the unified progressive tax is a new thing,the border area government can not learn from the empirical model,so there are a series of difficulties and problems in the implementation process.The government continuously adjusts the tax in the course of practice to make it more perfect.Sothe unified progressive tax has a place in the history of Chinese finance.