摘要
工农红军时期,在我党所领导的红色根据地,苏区政府克服重重困难,坚持"发展经济,保障供给"的方针,积极开辟财源,保证革命战争的需要。通过实行统一的财政政策、统一的税收政策、统一的会计制度、统一的金融运作,健全了苏区的财税制度,增加了苏区的财政收入,同时也形成了苏区财税工作克勤克俭、廉洁奉公的优良传统和厉行节约、严惩贪腐行为的严格纪律。不仅从经济上为革命事业提供了支持,也从方法上和作风上为日后新中国的财税事业奠定了坚实的基础。
Period of the red army of workers and peasants, in the red base areas led by our party, the Soviet government overcame many difficulties, stuck to the policy of ＂developing economy and ensure supply＂, actively sought wealth to ensure the needs of the revolutionary war. Through the unified fiscal policy, unified tax policy, unified accounting system and financial operation, perfected the fiscal and taxation system in the soviet area and increased the fiscal revenue for the soviet area, also formed the industrious tradition, fiscal tradition and clean tradition of fiscal and taxation, formed strict discipline for saving and punished corruption in the soviet area in the other hand. It is not only provided the support for revolutionary cause from the economy, but also laid a solid foundation for fiscal and taxation business of new China from method and style in the future.
关键词
中央苏区
财税政策
供给制
战时经济
the central soviet area
the fiscal and taxation policy
preferred
the wartime economy
anti-corruption and advocate clean
