统一累进税:抗日根据地财政建设的伟大创举

抗日战争爆发后 ,中国共产党以山西为支点在敌后建立了晋察冀、晋冀鲁豫、晋绥等抗日根据地 ,确立了自己的政权 ,孕育了新民主主义社会的雏形。晋察冀根据地在合理负担的基础上 ,依据中共新民主主义革命理论 ,依据中共关于统一累进税的一贯主张 ,废除田赋和苛捐杂税 ,实施统一累进税 ,这是一次伟大的创举 ,是财政税收历史上的一次革命。

Unified Progressive Tax in the Anti-Japanese Base Aras

After the outbreak of Anti-Japanese War, the Communist Party of China captured parts of Shanxi, Hebei and the former Chahar provinces and built it into an Anti-Japanese Base area with its own Anti-Japanese democratic government. In accordance with the Party's new democratic revolution theory and its consistent stand in equitable and fair bearing, the government introduced the unified progressive tax that took the place of land tax and other exorbitant levies. This move constituted a great move the history of China's taxation.