Implementation and Effect of the Unified Agricultural Progressive Tax in Shaanxi-Gansu-Ningxia Border Region
After the New Fourth Army Incident of 1941,the Shaanxi-Gansu-Ningxia border region was in severe financial difficulty because of the Kuomintang's blockade to the border area,and had to rely more on tax revenue.As an important part of the border area tax system,the agricultural tax was paid much attention,and the concept of paying public grain for national sal-vation was put forward,which was imitated by many base areas.However,there were numerous problems in the implementation process,such as unbalanced and unreasonable burden in different areas.After 1943,the border region learned from the experi-ences of the Shanxi-Chahar-Hebei base area and gradually replaced the government grain with a unified progressive tax system,implementing farmland measurement,tax collection and appraisal.On the basis of efficiency and fairness,the burden on the people was lightened,the people's enthusiasm for production stimulated,and a good effect was achieved.Moreover,with a large scale of field investigation,the Communist Party of China expanded the unified progressive tax system to the rural areas,leaving a solid foundation for wider public mobilization.
the Shaanxi-Gansu-Ningxia border regionunified agricultural progressive taxpublic mobilization activitiesreasonable burden
万方数据
维普
