Social Changes and the Work of Tax and Grain Collection in the North China Base Area
During the periods of the War of Resistance against Japanese Aggression and the War of Liberation,the North China base area underwent a series of social changes,including adjustments in class relations,transformation of grass-roots governance,and the replacement of old elites with new ones.These social changes had positive impacts on the work of tax and grain collection.The adjustments in class relations established the legitimacy and authority for tax and grain collection in the North China base area,significantly increasing the willingness of local people to pay taxes and deliver grain.The transformation of grass-roots governance eliminated inherent problems in traditional tax and grain collection,such as corruption,unfair burdens,and tax evasion,thus reducing intermediate losses in collection work.The replacement of old elites with new ones further enhanced the tax and grain governance capabilities of various levels of government in the North China base area,ensuring the effectiveness and sustainability of collection work.Tax and grain collection is a systemic project,and the key to its success in the North China base area lay in the Communist Party of China's approach of using"social"changes to promote"financial and economic"objectives.By successfully integrating tax and grain collection into the overall framework of social change,the Party not only smoothly completed various tasks of tax and grain collection but also thoroughly broke the institutional constraints of fiscal expansion that had persisted during the late Qing dynasty and the Republic of China.
tax and grain collectionsocial changeeconomic burdenNorth China base area
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