| ShanXi-GanSu-NingXia Boarder Area is the sound base of China in Anti-Japanese War and Liberation War. Where the Central Committee of the CPC stationed.ShanXi-GanSu-NingXia Boarder Area established a series of much better financial and laxative system under the correct leadership of the CPC, which made ShanXi-GanSu-NingXia Boarder Area 's finance and tax play an important role in meeting the need of the war and promoting the economic development and made a tremendous contribution to the victory of China New Democracy Revolution, therefore it has historical value and realistic significance in studying ShanXi-GanSu-NingXia Boarder Area 's finance and tax as well as summarizing its experiences and law.Firstly, integrated ShanXi-GanSu-NingXia Boarder Area's political and economic situations, based on lots of historical data, this paper analyzes the formation and development process of ShanXi-GanSu-NingXia Boarder Area's financial and taxative system, I argue that it is the forming period from the founding of ShanXi-GanSu-NingXia Boarder Area's financial and taxative system in 1937 to HuanNan Inccident in 1941; it is the consolidating period from HuaNan Inccident to the victory of the Anti-Japanese War in 1941; it is the mature period from the victory of the Anti-Japanese War to the founding of the PRC.Secondly, this paper expounds the situations of ShanXi-GanSu-NingXia Boarder Area's income and expenditure, analyzes ShanXi-GanSu-NingXia Boarder Area's management of the financial and taxative capital, financial taxative materials and the service man of the finance and tax. This paper also discusses the Great Production Campaign and the relative measures in streamlining military and administration structure. I argue that ShanXi-GanSu-NingXia Boarder Area organized the financial and taxative income effectively arranged the financial and taxative expenditure rationally, established a sound management system of the finance and tax.At last , this paper concludes that ShanXi-GanSu-NingXia BoarderArea's finance and tax owns its five major characteristics, and makes a historical evaluement to it , this paper argues that ShanXi-GanSu-NingXia Boarder Area's financial and taxative system is a New Democracy financial and taxative system which contains socialism factors: stick to developing the economy to meet the need; by adhering to the spirit of "depend on our own efforts , work hard and perseveringly ", it combine the reduction of people's burden with the reasonable burden of all the classes and stratum; It is a highly collective war time finance and tax. ShanXi-GanSu-NingXia Boarder Area's financial and taxative system has a important significance to Chinese revolution: (1)It made a tremendous contribution to the victory of China's New Democracy Revolution. (2)It provides a necessary preparation to the establishment of China's socialist financial and taxative system. (3)It provides precious experiences for China's present financial taxative systematic reform and economic construction. |
