摘要
土地革命战争时期,中国共产党从战争环境的客观实际出发,对根据地的农业税政策进行了创制、修订和调整,使中央苏区的农业税政策呈现出鲜明的时代特点,即:税负政策的阶级性原则、鼓励发展农业生产的优惠政策和贯彻农民纳税的自愿性原则。最后形成了以农业税为主体的财税体制,对土地革命战争的深入发展起了重要的促进作用。
During the period of the Agrarian Revolutionary War, the Communist Party of China created the agriculturalax policy in the base area and made revisions and adjustments according to the actual warring conditions, The agriculturaltax policy in the central Chinese Soviet Area manifested striking characteristics of the time, including the class principles ofthe tax policy, preferential policies for encouraging agricultural production and the principle of allowing the peasants to paythe tax according to their will. As a result, a finance and tax system with agricultural tax as the main part was established,which greatly promoted the further development of the Agrarian Revolutionary War.
关键词
土地革命战争
中国共产党
农业税政策
Agrarian Revolutionary War
Communist Party of China
agricultural tax policy
