Tax Stations,Tax System,and Tax Revenue in the Dongjiang Anti-Japanese Base Area
At the end of 1940,the Fifth Detachment of the Guangdong People's Anti-Japanese Guerrilla Force,having abandoned the Kuomintang army designation,established tax stations on key transportation routes between Baoan and Hong Kong by means of protecting commerce.These stations imposed taxes on goods passing through the area.The successful experience in setting up the tax stations was replicated in the newly established Huizhou-Baoan Border Base Area in 1941 and in the revived Dalingshan Anti-Japanese Base Area in 1942.As the Dongjiang Anti-Japanese Base Area expanded from the Huiyang-Dongguan-Baoan region to Jiangbei,Huidong,and Haifeng,tax networks were established,including main,intermediate,and subordinate tax stations.Various tax systems were formulated,including policies on the types,items,rates,collection,and reward and punishment measures.After 1944,the tax stations also functioned to block the enemy.During the wartime period,the tax institutions in the base areas were managed by the military,and tax revenue remained the main source of financial income.The substantial support provided by taxes to the growth of the military and the base area benefited from the prosperous socio-economic traditions and the reality of South China since the Ming and Qing dynasties,the advantageous geo-graphical location adjacent to Hong Kong and Guangzhou,and the base area's straightforward and flexible tax system.These factors were key to the development and expansion of the Dongjiang Anti-Japanese forces and base area.
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