The Study About Industry And Commerce Tax System In Northeast Liberated Areas During The War Of Liberation

After the victory of the Anti-Japanese War,the third civil liberation war broke out.In September 1945,the Central Committee of the Communist Party of China issued the instructions of "developing to the north,defending to the south" and "establishing a solid northeast base".From other Theater Commands,troops and cadres were transferred to the northeast to establish democratic governments at all levels.With the establishment of the Northeast China Liberated Areas,taxation,especially industrial and commercial taxation,has developed rapidly.In the war of liberation,the construction and improvement of the industrial and commercial taxation system in the Northeast China Liberated Areas was of great significance to the victory of the National Liberation War.A good industrial and commercial tax system can expand the financial revenue of the people’s government and provide important strategic support for the victory of the liberation war and the consolidation of the Northeast China Liberated Areas.This paper is roughly divided into five parts.The first part is mainly to explain the necessity of establishing the industrial and commercial taxation system in the Northeast China Liberated Areas during the Liberation War from the background of the establishment of the industrial and commercial taxation system in the Northeast China Liberated Areas.The first is the importance of establishing industrial and commercial tax system can increase financial revenue,make the Northeast Liberated Area social stability,and better support the national liberation war.Secondly,before the establishment of the Northeast China Liberated Areas,the taxation system was very unreasonable.The industrial and commercial taxation system established during the Period of Japanese puppet rule has a strong colonialism.The huge taxation system and chaotic taxation system and excessive taxation are not conducive to the lives of the people in the Northeast,and are also the problems to be solved after the Communist Party of China liberated the Northeast.The second part mainly discusses how the industrial and commercial taxation system of the Northeast China Liberated Areas is established and developed.In the early days of liberation,the industrial and commercial taxation in the Northeast mainly used to abolish the harsh tax,and the use of part of the old system to stabilizethe Northeast social order,promote economic recovery and development,and use reasonable taxes to guarantee the supply of war.When the society gradually resumed order,and the old system could not meet the needs,three northeastern provinces began to customize the industrial and commercial tax system,and established provincial tax institutions and systems.However,the industrial and commercial taxation system which was unified to the province still could not meet the development requirements of the Northeast China Liberated Areas.Therefore,the Northeast China Liberated Areas established the Northeast Taxation Administration,unified the industrial and commercial tax system and taxation agencies,and improved various taxation systems.The third part is mainly about the specific content of the system after the reunification.After the establishment of the industrial and commercial taxation system in the Northeast China Liberated Areas,the industrial and commercial tax revenues unified to the entire liberated area are: commodity tax,corporate income tax,import and export(land)tax,slaughter tax and livestock transaction tax,sea salt tax and business tax.Through the specific regulations,collection standards,taxpayer’s obligations and penalties and partial tariffs imposed by these unified taxes,the industrial and commercial taxation system in the Northeast China Liberated Areas during the War of Liberation was demonstrated.The fourth part mainly discusses the characteristics of the industrial and commercial taxation system in the Northeast China Liberated Areas and roles.The fifth part mainly tells the significance and enlightenment of the industrial and commercial taxation system to the Northeast China Liberated Areas,to the national liberation war and the industrial and commercial taxation system after the founding of the people’s Republic of China.What other problems still cause vigilance and attention after the founding of the people’s Republic of China and even today?This article will start with a series of industrial and commercial tax regulations and methods promulgated by the Northeast China Liberated Areas during the War of Liberation.These materials will be sorted according to different tax categories,and the specific contents of various tariff regulations will be studied.It will also explore the impact of these tariffs on the financial economy of the Northeast China Liberated Areas and the role and significance of the entire Northeast Liberation War.