Ensuring Revolution and Promoting People's Livelihood:Changes in Central Soviet Area's Business Tax Policy
Since the founding of central soviet area,Soviet governments and Red Army units at all levels have always faced a serious funding problem.Confiscating stores and imposing special fines can raise temporary funds,but it can also lead to market disorder and reduced government tax revenue.In 1931,after the establishment of the Chinese Soviet Republic Central Government,the Communist Party established a new tax system to replace the policy of beating up local tycoons.Tax Reduc-tion and exemption measures will undoubtedly result in some transfer of government tax revenue,but also active market and orderly market.In 1932,in order to win the fourth anti-"Encirclement and suppression"war,the central government lowered the threshold,raised the tax rate,reduced the scope of tax exemption,increased the tax burden on businessmen,businessmen's enthusiasm was affected.In order to prosper the market,some local governments have adopted favorable policies for business-men.Between 1933 and 1934,during the fifth counter-campaign,central Communist-controlled China increased commercial ta-xes again,making it difficult for the Soviet government to balance the interests of businessmen with government revenues in the context of the Revolutionary War.There should be a limit to the government's profit-taking and profit-giving.Moderate profit-taking or profit-giving is beneficial to both the government and the businessmen.
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