Research On Legal Issues Related To Unified Progressive Tax

The Unified Progressive Tax system was a fiscal and taxation policy implemented by the CCP in the border areas during the Anti-Japanese War.It was a reform of the"reasonable burden"tax policy.The implementation of this system is a useful attempt by the CCP in the field of legal system construction,and is a landmark initiative in the history of China's fiscal and taxation system.The main idea of the Unified Progressive Tax is"unification"and"progressiveness".Uniform taxation and taxation rights,according to the classification of income,set different tax rate ladders,income is proportional to the tax rate,the more income,the higher the tax rate.The Unified Progressive Tax adheres to the"reasonable burden"policy,"more money,less money,less money",and expands the burden of taxation to more than 80%,making most of the people contribute to the victory of the war of resistance,which has eased Internal class contradictions have increased fiscal revenue.The taxation,innovation proposes basic concepts such as"standard mu","enrichment"and"dividing".It not only stipulates the taxation object,but also harmonizes the specific tax collection procedures.It is an important attempt to combine substantive law with procedural law.Based on the perspectives of law and sociology,this paper comprehensively analyzes the Unified Progressive Tax from the four sources of the progressive progressive tax,the legalization process,the specific tax law and the social effectiveness.The Unified Progressive Tax is a new thing.It is the CCP's original fiscal tax system.There is no ready-made model to move,and the border government has no experience.It can only be carefully explored in practice.Taking the Jinchaji border area as an example,it has undergone three major revisions since the implementation of the Unified Progressive Tax,and has continuously improved itself in development,fully demonstrating the vitality of this system.After the implementation of the Unified Progressive Tax,it achieved a good social response and achieved greater social effective:ness.On the whole,the burden of all sectors of society,the landlord's rich peasant economy has declined,the landlord's economy has declined more,the burden ratio has also decreased,the income of poor peasants and middle peasants has increased,and the burden has increased.Although the burden ratio is low,it is slightly smaller.There is an increase.The expansion of the burden surface has eased the contradiction between the landlord class and the peasant class,and the national contradiction has become the focus of the masses.