晋察冀敌后抗日根据地减轻农村负担政策简析

抗日战争时期,晋察冀抗日根据地的合理负担、统收统支、统一累进税、农业税和工商税分别征收等政策,使人民负担在当时特定社会条件下逐渐完善并趋向合理。它体现了党的抗日民族统一战线的基本精神,有效地动员了根据地的财力和物力,保证了抗日战争的需要,并赢得了社会各阶层的拥护和支持,其做法至今仍有借鉴作用。

The Agrican Policy of Reducing People' s Burden in the Anti-Japanese Base Areas of Jin-Cha-Ji Districts

During Anti-Japanese War, the Chinese Communist Party made new policy--reasonable burden, centralized income and expenditure, centralized progressive tax, separate agricultural tax and industrial and Commercial tax. It reduced the people' s burden. In that special social condition, this policy became more and more perfect and reasonable. It embodied the basic spirit of the Chinese Communist Party in the Anti-Japanese United Front. It effectively mobilized financial and material resources and guaranteed the need in this war. And it also obtained the support of all social strata. Up to now, there is much in its method that we can make use of.