| Mao Zedong although is not a special economist, but in his some lightshining in all directions economics, politics, the philosophy, the military work, actually does not lack the splendid economic thought. Mao Zedong's massive elaboration about the tax revenue work is the important constituent of the Mao Zedong's economic thought.Constructs in the process in the democratic revolution and the socialist revolution, Comrade Mao Zedong has correctly analyzed the political situation in China in the different time, and adopts different tax according to the different economical and political situation, thus not only effectively solved financial difficulties in the revolutionary war time, but also enable the economy in china to have the development. The practice indicated that, the tax position that he governs is correct. But his tax revenue thought originates from his economic thought: the strategic thought of taking the economic development as the center to carry on revolution and the construction; the thought of the all-round consideration to deals with and coordinate each economical relations; the thought of developing foreign economical in the foundation of independence and keeping initiative and so on. These economic thought has the certain model significance to our country .In the revolution and construction process, Mao Zedong's tax revenue thought has had the significant theory innovation achievements, such as: "Take from the people and use for people";"Development economy, safeguard supplies"; "Rely on our own effort to revive primarily, strive for the foreign aid for the auxiliary"; "Give consideration to both public and private interests, overall plan arrangement ".He governs the tax principle, for example: the tax revenue work must persist the principle of being favor to the promotion production; the tax revenue work must persist the principle of reducing the people's burdens; the tax revenue work must persist the fair principle and so on. This is very valuable to our current tax revenue work.Mao Zedong's important elaboration about the tax revenue work is advanced from the overall. It impels the social history advance and has the important practical significance to current tax revenue work. But it does not need refuse to talk about, as a result of historical experience, there are some obvious insufficiencies in Mao Zedong's tax revenue thought .For example: drafting improperly to the agricultural tax; drafting the dark tax to the farmer and don't correct at the right moment; it has not been able to establish effective tax revenue drive mechanism in our economic institution of public ownership system and so on. These questions cannot all be responsible by Mao Zedong , but he should take the responsibility of the negative leadership. Certainly, we should usethe historical viewpoint to regard these questions and cannot separatethe certain historical environment but to demand perfection. |
