抗战时期陕甘宁边区的“救国公粮”研究

发布时间：2018-03-03 14:08

本文选题：抗战时期　切入点：陕甘宁边区　出处：《西北大学》2013年硕士论文　论文类型：学位论文

【摘要】：抗日战争时期,陕甘宁边区“救国公粮”的征收是中共财政政策的重要实践。“救国公粮”是临时性的农业税,是中共农业税收政策逐渐完善过程中的重要过渡。抗战前,中共中央和中央红军的粮食供给主要来自于没收地主土豪的粮食,西北根据地的建立和发展,使农民分得了土地,逐渐采用向群众购粮和借粮的方法筹粮,也进行过征收“抗日正粮”等较为规范的粮食征收尝试。随着抗日战争相持阶段的到来,边区公职人员的增加,加大了对粮食的需求,粮食税收的正规化迫在眉睫,“救国公粮”的征收便是在这样的背景下产生的。陕甘宁边区政府在“救国公粮”征收过程中,对征收标准、征收机构、征收手续、赏罚制度、保管分配等方面作了详细的规定,并不断完善。虽然在征收过程中不可避免的出现了很多问题,但“救国公粮”的征收,极大地保证了边区财政收入,保证了抗日军队的粮食供给,提高了边区政府的执政能力,也为以后粮食税的正式制定提供了重要借鉴。
[Abstract]:During the Anti-Japanese War, the collection of "public grain for national salvation" in the Shensi-Kansu-Ningsia Border region was an important practice of the Chinese Communist Party's fiscal policy. "Saving the country's public grain" was a temporary agricultural tax and an important transition in the process of the gradual improvement of the CPC's agricultural tax policy. The grain supply of the Central Committee of the Communist Party of China and the Central Red Army came mainly from the confiscation of the grain of the landlords and the landlords and the establishment and development of the northwest base areas, so that the peasants obtained the land and gradually used the method of buying grain from the masses and borrowing grain to raise grain. Attempts have also been made to collect more standardized grain items such as "anti-Japanese grain". With the arrival of the stalemate stage of the War of Resistance against Japan, the number of civil servants in the border areas has increased and the demand for food has increased. The regularization of grain taxation is imminent, and the collection of "public grain for national salvation" is produced under such a background. In the course of the collection of "public grain for national salvation," the government of the Shensi-Kansu-Ningsia Border region, in the course of the collection of "public grain for national salvation," imposed the system of collection standards, agencies, procedures, rewards and punishments. Custody and distribution have been stipulated in detail and perfected continuously. Although many problems have inevitably arisen in the process of expropriation, the collection of "public grain for saving the nation" has greatly ensured the financial revenue of the border region. It ensured the grain supply of the anti-Japanese army, improved the ruling ability of the government in the border area, and provided important reference for the formal formulation of grain tax in the future.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：K269.5

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