During The Period Of The Central Soviet Area On Tax

In Central Soviet areas period, in order to solve the red army supplies andeconomic difficulties,and guarantee victor, reality of the revolutionary war hascarried on the first try in taxation of the communist party of China, and launched aseries of tax work. By the older generation of proletarian such as MAO Zedong,Xiangying, Deng Zihui, LinBoqu, LiLiuru, Chen Duqing, led by KangJuan refuses torevolution to the tax base people accumulate a great change, the innovation andpractice of many revolutionary, opened a Chinese tax as ever in the history of thefeudal autocratic and authoritarian government to a new page in which taxfundamental difference, as the material supply of revolutionary war, political powerconstruction, the development of Soviet economy and improving the Soviet people’slife, breaking the economic blockade of the enemy and military made an indeliblecontribution to "encirclement and suppression".In this paper, the Central Soviet area government tax work at different times,carries on the detailed analysis and discussion, mainly divides into five parts: the firstpart: the Chinese Soviet interim central government before the establishment of theGMD tax situation and our tax related to the work; The second part: the ChineseSoviet interim central government after the establishment of the Soviet people’scommittee, vice chairman of Xiangying, chairman of the committee of the generationperiod of the tax work; The third part: Deng Zihui as finance committee in the periodof tax work; The fourth part: the comrade of LinBoqu who finance committee in theperiod of tax related work; The fifth part: conclusion.The current tax has become the main source of finance in our country, andsuccessfully realized the tax ", by the people "good vision. But environmentalpollution problems has developed in China’s economic in recent years, rising prices,particularly house prices has made our party must attach great importance to reformand improve tax, tax regulation function into full play. At present our country is in acritical period of "tax reform" VAT transformation, with XiJinping as generalsecretary of the CPC central committee attaches great importance to tax and taxreform of physical work. Since the eighteenth congress, especially in the third plenarysession of the18th has cleared again, we will deepen reform of the fiscal and taxationsystem, perfecting legislation, clear voice, reform of tax system, stable andtransparent budget tax burden, establish a modern financial system efficiency which develops both the central and local initiative. Land revolution period, the party in allthe basic areas, especially in the central revolutionary base to carry out the taxrevenue work experience, the train of thought to solve the problem of tax, the currentis in us, we will deepen reform of the fiscal and taxation system which are a valuablespiritual wealth.