A Study On Agricultural Taxation Policy In Shaanxi-Gansu-Ningxia Border Region During The Anti-Japanese War

Tax is the cornerstone of national finance.It is a kind of economic behavior that the state forces enterprises,individuals and other economic subjects to levy things or currencies without charge,and plays an important role in consolidating the ruling foundation.During the the Anti-Japanese War,agricultural taxes occupied most of the taxes in the Shaanxi-Gansu-Ningxia Border region,and once became the most urgent and central work,which played an important role in supporting the revolutionary war and consolidating the partial governance of the Border region.This paper first combs the literature on saving national grain,unified progressive tax,agricultural tax,land tax and so on in the Shaanxi-Gansu-Ningxia Border region during the Anti-Japanese War from July 1937 to August 1945,on the basis of reading a large number of materials and combing them systematically.A panoramic review of the formation and adjustment of agricultural taxation policies in the Shanxi-Gansu-Ningxia Border region during the War of Resistance against Japan,as well as the agricultural tax policies,types and legal provisions of the Shansi-Gansu-Ningxia Border region during the Anti-Japanese War,Agricultural tax administration and historical significance were studied.On the basis of reviewing the development and evolution of agricultural tax policies,the emphasis is placed on the introduction and comparison of the collection of "public grain for national salvation" and the unified progressive tax on agriculture,At that time,the categories and management of the two different types of agricultural tax revenue,namely,saving the country,public grain and unified progressive tax on agriculture,were detailed in detail.Thus,it is revealed that the adjustment of agricultural tax policy of the Shaanxi-Gansu-Ningxia Border region during the Anti-Japanese War by the Communist Party of China not only emphasizes the principle of supporting the War of Resistance against Japan,but also gives consideration to the reality of people’s life.The establishment of relevant tax policies fully reflects the principle of seeking truth from facts and flexibility in the collection of agricultural tax policies in the border region.Through research,we can conclude that the Shaanxi-Gansu-Ningxia Border region established and perfected various agricultural taxation legal systems during the Anti-Japanese War.The adjustment of agricultural tax policies during this period not only promoted the development of the industrial and agricultural economy in the Border region,but also promoted the commercial trade in the Border region.The economic struggle against blockade and anti-dumping has played an important role and has great significance for the tax system reform and social governance,which is worthy of our further study and consideration.