Research On The Tax System Of The Base Area Of Northern Manchuria During The War Of Liberation

During the northeast liberation war period,under the guideline given by the central committee of CCP characterizing "develop to the north and defend in the south",comrade Chen Yun arrived in the northeast,he put forward the ideology of building the Northern Manchuria base into a reliable home front,providing necessary back up force for the liberation war.Relatively speaking the Northeast Manchuria base was with more sophisticated tax system and was the earliest being built.It's tax system was a key to do research on the economy during the northeast liberation war as a major source of finance revenue.Generally speaking this essay has three parts.The first part described the tax policy in war time and mainly about the tax policy of different provinces in general.the second part mainly talks about the period when the tax system was introduced and developed the third part talked about the unity and improvement in northeast Manchuria base and its influence on the strategically meaning.This article will from the Base Area of Northern Manchuria provinces during the period of liberation war had published a series of fiscal and taxation regulations,discipline measures to obtain,to sort of these materials,in accordance with the time tidiness,this paper studies the practical feasibility of tariff regulations as well as the impact of financial economy to the Base Area of Northern Manchuria at that time and the role of the northeast liberation war.