解放战争时期北满根据地税收制度的研究

发布时间：2018-01-31 14:16

本文关键词： 解放战争北满根据地税收制度　出处：《长春师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：东北解放战争时期,在中共中央“向北发展、向南防御”的方针下,陈云同志来到东北工作,首先提出了将北满根据地建设成为稳定的大后方,为解放战争提供必要的后备力量。北满根据地相较于其他三大根据地来说建设时间更早,经济制度方针政策更为完善。其财政税收收入,作为北满根据地乃至整个东北解放区财政收入的主要来源,将是研究东北解放战争时期经济的关键。本文大致分为三个部分,第一部分简略介绍北满根据地战时税收条例,主要是关于各省市税收的综合性税则;第二部分详细介绍北满根据地税收制度形成与发展,通过介绍几种主要税种的课税范围、税率以及征税管理方法来研究税收制度发展过程;第三部分简述解放战争后期北满根据地税收制度的统一与完善,并且对东北解放战争产生的战略意义。本文将从解放战争时期北满根据地各省市所公布的一系列财税条例规程办法入手,对这些材料进行分类整理,按照时间梳理脉络,着重研究各项税则条例的实际可行性,并且探究这些税则对当时北满根据地财政经济产生的影响和整个东北解放战争所起到的作用意义。
[Abstract]:During the Northeast Liberation War, under the policy of the CPC Central Committee to "develop northward and defend south", Comrade Chen Yun came to work in the Northeast and first proposed to build the base area of the North Manchuria into a stable rear area. Compared with the other three base areas, the North Manchu Base area was built earlier, the economic system and policies were more perfect, and its fiscal and tax revenue was improved. As the main source of fiscal revenue in the Northern Manchu Base area and the whole Northeast liberated area, it will be the key to study the economy during the Northeast Liberation War. This paper is divided into three parts. The first part briefly introduces the wartime tax regulations of the North Manchu base area, mainly about the comprehensive tax rules of the provinces and cities. The second part introduces the formation and development of the tax system in the North Manchu Base area in detail, and studies the development process of the tax system by introducing the tax range, tax rate and tax management methods of several main types of taxes. The third part briefly describes the unification and perfection of the tax system in the base area of the Northern Manchu in the late period of the Liberation War. And the strategic significance of the Northeast Liberation War. This paper will start with a series of financial and tax regulations and rules published by provinces and cities in the Northern Manchu Base area during the Liberation War period, and sort these materials into categories. According to the history of time, this paper focuses on the practical feasibility of the regulations, and probes into the influence of these tax rules on the finance and economy of the northern Manchu base area at that time and the significance of the whole Northeast Liberation War.
【学位授予单位】：长春师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K266

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