“不怕拿,就怕乱”:冀中公粮征收的统一累进税取径

发布时间:2019-08-09 18:22
【摘要】:冀中根据地是中共抗战时期建立的第一个抗日根据地晋察冀边区的重要且特点鲜明的组成部分。抗战时期,冀中根据地的公粮征收经历了从摊派、村合理负担到统一累进税的过程,其实质是从比例走向累进,从纷乱走向整齐的过程。在统一累进税的推行过程中,冀中创造性地发展出了绘制产量地图等调查方法。整齐不乱的统一累进税既能增加财政税收和公粮收入,又不加重人民负担,是冀中农民"不怕拿"的根源所在。
[Abstract]:Jizhong base area is an important and distinctive part of the first anti-Japanese base area established by the Communist Party of China during the War of Resistance against Japan. During the War of Resistance against Japan, the collection of public grain in the base areas of Jizhong experienced the process from assessment, reasonable burden of villages to the unification of progressive tax, the essence of which was from proportion to progress, from chaos to order. In the process of unifying progressive tax, Jizhong creatively developed survey methods such as drawing output map. The unified progressive tax, which is neat and disorderly, can not only increase the fiscal revenue and public grain income, but also not increase the burden on the people. It is the root of the farmers in Hebei Province that they are not afraid to take it.
【作者单位】: 中国社会科学院近代史研究所;
【分类号】:F812.9;K269.5

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