| Public Finance is the foundation and important pillar of national governance,and it is also a key link in the modernization of national governance capabilities.As the Chinese Communist Party approaches the century of its birth,I will review the financial thinking and practice of the Chinese Communist Party in the new democratic revolution from a historical perspective,and trace how the Chinese Communists overcome financial difficulties and won the victory of the revolution in the early revolutionary war years.Summary The characteristics of the Chinese Communist Party’s fiscal thought and practice in the period of the New Democratic Revolution,analyze its impact on the New China’s finances,and further improve fiscal policy and fiscal management,overcome the difficulties faced by social and economic transformation,and get out of the uncertainty of global economic and trade relations Shadows are necessary to promote high-quality economic development.The study of the Chinese Communist Party’s fiscal thought and practice in the period of the New Democratic Revolution will undoubtedly have great historical significance and reality for us to continue to promote the reform of the fiscal and economic system and the reform of the government system under the guidance of Jinping Thought on Socialism with Chinese Characteristics for a New Era.This article is divided into three chapters to discuss the financial thought and practice of the Chinese Communist Party in the period of the Agrarian Revolution,the War of Resistance and the Liberation War,and finally uses a chapter to analyze the characteristics of the financial thought and practice of the Communist Party of China in the period of the new democratic revolution and its influence on the new China’s finances.Impact.The first chapter expounds the financial thought and practice of the Communist Party of China during the Agrarian Revolution.First,it summarizes and describes the fiscal revenue thought and practice of the Communist Party of China during the Agrarian Revolution,and discusses the thought of the Communist Party of China on the relationship between revolutionary war and economic construction,and economy and finance represented by Mao Zedong: Revolutionary war was the central task at that time,The cause of economic construction must be subordinated to the revolutionary war.Economy is the foundation of finance,and finance can serve the economy and guide economic development.The economy is the most fundamental source of revenue for finances.During the Agrarian Revolution,the Chinese Communist Party adopted different methods to raise income.Before the establishment of the base area,it mainly relied on the local tyrants to seize and confiscate income,and raise funds from merchants;after the establishment of the base area,it mainly obtained regular income through economic development and taxation;the Soviet government at that time also opened some public stores and enterprises to obtain public operations.Corporate profits;public bonds are issued during special periods to raise war funds or economic construction funds,and occasionally currency emergencies are issued.In the process of raising fiscal revenue,we followed the idea of ? ? reasonable burden and distribution of the amount,which is embodied in the implementation of a progressive tax system.Secondly,it summarizes and analyzes the thought and practice of the Chinese Communist Party’s fiscal expenditure during the Agrarian Revolution,and discusses that the goal of Soviet finance is to serve the political tasks of the Communist Party of China and the Soviet government.A tool for safeguarding the interests of the workers and peasants and carrying out their political tasks.The primary responsibility of Soviet finance is to support the Agrarian Revolutionary War,guarantee military supplies,and meet the material needs of Red Army soldiers.Meeting the needs of revolutionary military expenditure became the basic principle of fiscal expenditure,and military expenditure also constituted the primary expenditure item of fiscal expenditure at that time.In order to guarantee the material supply for the revolutionary war,economic construction was needed.In addition to military expenditures,economic construction expenditures were increased,mainly the expenditures of fiscal investment in military industries and public companies.In order to protect the rights of the people,including the rights of life and employment,the Soviet government needs to develop culture,education and health,so it forms expenditures on culture,education,health and social security.The Soviet government under the leadership of the Communist Party of China is a government that represents the workers and peasants and fundamentally safeguards the interests of the workers and peasants.Soviet finance as a whole embodies the characteristics of taking the people from the people and using them for the people.Thirdly,it discusses the financial management thought and practice of the Chinese Communist Party during the Agrarian Revolution.During the Agrarian Revolution,the Chinese Communist Party’s base economy was extremely difficult.How to concentrate limited resources to guarantee the basic material needs of the Red Army is of vital importance.In view of the economic development at the time and the material needs of the Red Army,the Communist Party of China put forward the idea of centralized economy and unified finance,advocated unified finance and unified budget and final accounts;emphasized that budget arrangements should be realistic and based on actual needs,adhere to open and transparent finance,and accept the masses.Supervision,advocates equality,opposes privileges and corruption,strictly enforces financial discipline,advocates a distinction between public and private,advocates saving and opposes waste,and financial management must follow the mass line.The second chapter expounds the financial thought and practice of the Chinese Communist Party during the Anti-Japanese War.First,it analyzes the fiscal revenue thought and practice of the Communist Party of China during the War of Resistance Against Japan.It is pointed out that as the political tasks and policy focus of the Communist Party of China in the early days of the War of Resistance against Japan have changed from overthrowing feudal landlords and exploitation in the past to uniting all classes in the anti-Japanese war,before the outbreak of the War of Resistance in Shanxi,Gansu and Ningxia The main sources of financial income of the Border District Government are from fines and donations,mainly confiscation of traitors and Japanese puppets,donations from landlords,rich peasants and capitalists,and donations from patriots.After the outbreak of the Anti-Japanese War,the financial and economic construction of the Shaanxi-Gansu-Ningxia Border Region went through three stages in general.In the early days of the Anti-Japanese War,it mainly relied on foreign aid,including donations from overseas Chinese and domestic progressives.,Public debt and fiscal issuance income;in the middle of the War of Resistance Against Japan,after the Kuomintang cut off military payments,the border areas were economically difficult.The Communist Party of China proposed the policy of developing production and implementing part of the funding self-sufficiency.The large-scale production movement has brought about a substantial increase in the income of the public economy,as well as part of the tax revenue.In response to the economic difficulties in the border areas,Mao Zedong put forward the policy of developing economic security supply,and further systematically explained the idea that the economy is the foundation of finance and that only through economic development can the financial difficulties be solved fundamentally.On behalf of the Communist Party of China,Mao Zedong clearly put forward the policy of "self-reliance","do it yourself,and self-sufficiency in production",and called on the military and civilians of the border region to develop the public economy.The proportion of the public economy has increased significantly,reflecting the leadership of the public economy.At the same time,the border region government pays attention to using fiscal and tax policies to encourage The common development of various economic components such as the public economy,private economy,and cooperative economy has formed the essential characteristics of the new democratic economy.In the process of raising fiscal revenue,we insist on reasonable burden,public and private consideration,and military and civilian consideration.Secondly,it summarizes the thought and practice of the Chinese Communist Party’s financial expenditure during the Anti-Japanese War.The main function of the border region government is to meet the material needs of the troops and guarantee the basic livelihood of the people.In general,the types of fiscal expenditures of the border region government involve military expenditures,administrative expenditures,economic construction expenditures(the proportion increased sharply in the latter part of the Anti-Japanese War),education expenditures,and civil affairs expenditures.On behalf of the Communist Party of China,Mao Zedong made it clear that the main social task at that time was to drive out the Japanese invaders while developing a new-democratic economy,ultimately benefiting the people.In the context of the financial and economic difficulties in the Shaanxi-Gansu-Ningxia Border Region and the arduous task of a protracted war of resistance,the Communist Party of China and the Border Region Government have proposed budget management ideas of overall planning and overall expenditure,self-reliance,self-sufficiency,simplification of the military,strict economy,and opposition to corruption and waste.In practice,the policy of border area budget management during the Anti-Japanese War has undergone a series of changes and adjustments,from unified leadership and decentralized operations in 1941 to overall planning and unified expenditure in 1942,self-sufficiency supplemented by unified leadership and sub-regional self-sufficiency in 1943.In other forms,it has always been self-sufficient under the premise of overall planning and expenditure,which embodies the principle of fiscal unity.At the same time,the Communist Party of China called on the officers and soldiers in the base areas to implement the principles of simplification of troops and administration and strict economy.The third chapter expounds the financial thought and practice of the Chinese Communist Party during the War of Liberation.First,it expounds the thought and practice of the Chinese Communist Party on financial revenue and expenditure during the War of Liberation.After the victory of the Anti-Japanese War,Mao Zedong,on behalf of the Communist Party of China,put forward the policy of developing production and guaranteeing supply,and pointed out that the new democratic national economy must implement the general goals of developing production,prospering the economy,balancing public and private,and benefiting both labor and capital.The source of fiscal revenue during the War of Liberation reflects the characteristics of the times during the War of Liberation.The details include: First,the agricultural tax.Public grain is still levied in the old liberated areas in Guannei.After the land reform,most of the public grain and land taxes that were originally borne by landlords and rich peasants are borne by middle peasants,poor peasants and hired peasants.The rural areas in the New Liberated Area where land reform has not been implemented have implemented rent and interest reduction,a progressive tax system,and a reasonable burden policy.The focus of agricultural tax collection is on landlords and rich peasants.The second is to levy urban industrial and commercial taxation.With the successive liberation of major cities,urban industrial and commercial taxation has gradually increased and occupied a dominant position in fiscal revenue.The third is to take over the assets of the enemy and the puppet.With the liberation of cities,the people’s government has taken over more of the assets and enterprises of the enemy and the puppet.The fourth is to issue public bonds.The fifth is to confiscate bureaucratic capital.The process of raising fiscal revenue in the liberated areas also embodies the principles of reasonable burden,promotion of production,balance of public and private,military and civilian benefits,and labor and capital benefits.Secondly,it analyzes the thought and practice of the Chinese Communist Party’s financial expenditure during the War of Liberation.The functions of the people’s power in the liberated areas determine the structure of fiscal expenditures in the liberated areas.At that time,the main task of financial work in the Liberated Areas was to support the War of Liberation.Military expenditures accounted for more than 80% of fiscal expenditures,followed by administrative expenditures,economic construction expenditures,cultural,educational and health expenditures,and relief expenditures.Finally,it analyzes the thought and practice of financial management during the War of Liberation.With the replacement of traditional guerrilla warfare by the large corps movement during the War of Liberation,the supply of military supplies required strengthening coordination and cooperation between the liberated areas and unified deployment of resources.Therefore,the Chinese Communist Party put forward the principles of centralized management and unified finance.According to the needs and possibilities of the development of the situation,we will adopt a step-by-step approach of uniting first and then uniting,taking a unified currency as the primary condition for unifying finance and economics,adopting unified expenditure first,then unified revenue,and unified revenue and expenditure step by step.Beginning with the North China Finance and Economics Conference in 1947,it took three years to initially realize the unification of the national finance and economics work.The Communist Party of China,headed by Mao Zedong,advocated to be ready for a full-scale civil war at any time,and proposed to rectify the village finance.After the land reform,the rectification and improvement of the village finance has become an important part of the financial work in the liberated areas.In order to win the war of liberation and liberate the whole of China,Mao Zedong put forward the ideological proposition of strict economy against waste,equal emphasis on production and economy,and implementation of a supply system.In practice,all liberated areas have implemented the principle of strict economy against waste in the process of financial management.The fourth chapter analyzes the influence of the Chinese Communist Party’s fiscal thought and practice on the new China’s finances during the new democratic revolution.First,it summarizes the characteristics of the financial thought and practice of the Communist Party of China during the new democratic revolution,which are embodied in six aspects: First,the Communist Party of China’s thoughts on the relationship between economy and finance and revolutionary war constitute a guide for its financial practice;second,the entire financial Thoughts and practices have the characteristics of wartime finances;third,fiscal revenue ideas and practices reflect the characteristics of a reasonable distribution of public and private considerations;fourth,fiscal expenditure ideas and practices reflect the characteristics of being taken from the people and used for the people;fifth is Budget management thinking and practice embody the characteristics of unified revenue and expenditure within the limits of income;sixth,fiscal management thinking and practice embody the characteristics of streamlining the army,simplifying administration,and practicing strict economy.Secondly,according to the above characteristics,one by one analyzes its impact on the new China’s finances.Different from the people’s power in wartime,the functions of the new Chinese government in peacetime are mainly to carry out economic,cultural,education,health and other social undertakings to meet the people’s growing material needs.New China ’ s fiscal revenues and expenditures and budget management will inevitably be affected by the Chinese Communist Party’s fiscal thinking during the New Democratic Revolution,which is embodied in the following five aspects: 1.Economic recovery and socialist economic transformation have initially established a socialist planned economic system characterized by a high degree of centralization.New China’s national finance has also formed the characteristics of production and construction finance,and economic construction expenditures account for more than 60% of fiscal expenditures.The second is the rational distribution of the influence of public and private considerations,which is concentrated in the need to implement a balanced distribution of tax burdens among all classes in New China,serving the specific requirements of New China’s national economic recovery,transformation and reconstruction;the idea of ??balancing public and private in the early days of New China During the period of economic reconstruction and transformation,it is mainly reflected in the correct handling of the relationship between the state,collectives,and individuals;in practice,it is reflected in the establishment of a new tax system in the early days of New China,which reflects the policy proposition of reasonable burden,and the implementation of public and private tax through adjustment of industrial and commercial tax Taking into account,the income distribution system of the new China’s state-owned enterprises has undergone many adjustments,which also reflect the interest relationships between the state,enterprise units and individual employees.The third is the influence of the idea of ??taking from the people to the people,which is embodied in the fact that while the new China raised funds for industrialization through the establishment of a new tax system,it also adopted low-cost unified procurement of agricultural and sideline products,and implemented a low-wage system for urban employees in order to reduce industrial and commercial enterprises.The special mechanism of turning all profits to the national finance to raise funds for industrialization construction.A highly concentrated fiscal system with unified revenue and expenditure was established in a short period of time,and unified expenditures were carried out on the basis of unified revenue.The national finance took over all expenditure responsibilities in various fields.From economic construction to cultural,education,health,science,technology and social security,it fundamentally reflects that the People’s Government of New China represents the fundamental interests of the people.The fourth is the influence of the idea of ??unified revenue and expenditure within the limits of income,which is reflected in the establishment of the socialist planned economic system after the founding of the People’s Republic of China.Fifth,the impact of the idea of? ? optimizing troops,streamlining administration and practicing conservation is concentrated in the large-scale economic construction task faced by the People’s Republic of China after the founding of the People ’ s Republic of China,that is,the task of industrialization requires a lot of funds.During the establishment and overall construction of the government,the principle of streamlining the organization and strict economy has been implemented to varying degrees. |
PDF Full Text Request