陕甘宁边区的税收管理及其历史作用探析
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Analysis of the tax administration and its historical function in the Shanxi-Gansu-Ningxia Border Region
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    摘要:

    加强税收管理是陕甘宁边区政治经济形势发展的必然要求。为此,边区建立了一套完善的税收管理体系,组建了一套健全统一的税务机构,制定了一套切实可行的税收制度,培养了一支素质过硬的税收队伍。边区的税收管理圆满完成了历史使命,产生了重要的历史作用:是促进边区经济社会发展的有力手段,为抗日战争和中国革命的胜利提供了强大的物质保障,奠定了新中国税收管理体系的坚强基石,是新时期我国税收改革发展的历史明镜。

    Abstract:

    Strengthening the tax administration was the requirement of the political and economical development in the Shanxi-Gansu-Ningxia Border Region. Therefore, the border region established a well established tax administration system:set up a set of integrated tax organizations; made a practical tax system; cultivated a tax team with strong quality. The tax administration of the border region had successfully completed the mission and played an important historical role: it was a powerful way to promote the economical and social development in the border region; it provided the victory of our country with strong material safeguard; it laid the foundation for the tax administration system of the new China; it was a historical mirror of our country's tax reform and development in the New Age.

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雷志成.陕甘宁边区的税收管理及其历史作用探析[J].《湖南工业大学学报(社会科学版)》,2013,18(1):124-129.

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  • 收稿日期:2012-12-06
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  • 在线发布日期: 2013-03-25
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