After the victory of the Anti-Japanese War,the Kuomintang tore up the armistice agreement and launched the civil war.The base areas such as Wanjiang,Eastern Zhejiang,and South-ern Jiangsu in Central China were withdrawn to the north.Central Jiangsu,Northern Jiangsu,Huainan,and Huaibei were integrated to form the Jiangsu-Anhui Border Region Government,and a financial management system adapted to wartime characteristics was established to flexibly carry out customs func-tions such as tax collection and cargo inspection.After the strategic offensive,the Central China Liber-ated Areas promptly adjusted their customs functions,carried out mass tax protection and armed tax col-lection,and unified the new policy of import and export taxes;after the victory of the Huaihai and Crossing the Yangtze River battles,the focus of customs functions shifted from rural areas to cities,and import and export taxes were suspended,the production and sales tax were changed to goods tax,and a protective tariff system was implemented.The functioning of the red customs in the Liberated Areas of Central China not only provided economic aid to the war and defeated the enemy,but also provided val-uable experience and cadres for the establishment of the New China Customs.
关键词
华中解放区/红色海关/海关机构/海关职能
Key words
Liberated Areas in Central China/Red Customs/Customs Institution/Customs Functions
维普
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