During The Anti-japanese At The Shanxi Gansu Border Tax Policy Reaserch

The tax system in Ningxia Border Region during the Anti-Japanese is not immutable. With the changing of the policy and socio-economic situation it shows a dynamic form. Firstly, the early years of the Shaanxi-Gansu-government economic and tax situation is introduced. At that time, the Shaanxi-Gansu-economic situation is in the doldrums, which depends on the contribution of small tax on financial and foreign aid after the Wannan Incident. The government began to proceed from the tax, and constantly improved the work of various taxes---refining taxes, enacting laws on taxation, taking the difference of the tax standards, strengthening the work style of work and the level of tax cadres. In order to ease the burden on people afterthe victory of the war, tax policies are adjusted to a reasonable standard. Matures biggest feature Border tax policy is to develop tax policy,which has been not just to adapt to the prevailing economic situation. On the "public grain for national salvation," the levy, rent and interest reduction policy has reflected on the Border Region government continue to make adjustments according to the specific situation of the war, as much as possible of their resources to training. Thereafter, the classification was detailing the different types of taxes and the development of specific guidelines. The problems described above, discusses the Border Region Government during the Anti flexible use of Marxism-Leninism and Mao Zedong. To solve practical problems and make Shaanxi Canning border tax work continuously improved, the efforts at the time of the tax revenue works a lot, especially for ensuring the supply of war and the promotion of socio-economic development of great significance.