Research On Tax Policy Of Shaanxi-Gansu-Ningxia Border Region During Yan'an Period

As one of the foundations of national governance,taxation is necessary for the modernization of governance systems and capabilities.On the background of deepening reforms,reform of the fiscal and taxation system is imperative.The implementation of the tax policy in the Shaanxi-Gansu-Ningxia Border Region during the Yan'an period played a significant role in filling financial resources and promoting economic development.Therefore,this paper takes the taxation policy of the Shaanxi-Gansu-Ningxia Border Region in the Yan'an period as the research object and summarizes the basic principles and features of that taxation policy.System analysis methods have been used to analyze the tax policy objectives,environment,subjects and objects,as well as tax self-factors to analyze the reasons why the policies were effective in the border area.Therefore,some useful experience has been found out to guide the development of China's current taxation.The study conducted an in-depth analysis of the taxation policies in the Shaanxi-Gansu-Ningxia Border Areas during the Yan'an period in five aspects.The first part mainly analyzes the theoretical basis of tax policies in border areas from the Marxist tax theory,taxation thoughts of Mao Zedong and Chen Yun and other important leader's taxation thoughts.The second part reveals the background of tax policy formulation by describing the economic,social,and financial conditions of the border region.The third part systematically studies the tax policy of the Shaanxi-Gansu-Ningxia Border Region during the Yan'an period.On the basis of summarizing the basic principles of the border area tax policy,the specific taxation policies of the border areas are discussed and the main features of the policies are summarized.The fourth part summarizes the achievements of the border area tax policy and innovatively analyzes the reasons for the effectiveness of the border area tax policy from the perspective of public policy.The fifth part,based on the current status of domestic economic and social development,tax system the of the border area has been analyzed,which leads to draw inspiration for the current reform of fiscal and tax system.The conclusion is using tax policies is able to raise fiscal funds,adjust the industrial structure,narrow the income gap,and safeguard national sovereignty.