本文選題：抗戰(zhàn)時期　切入點：陜甘寧邊區(qū)　出處：《西北大學》2013年碩士論文　論文類型：學位論文

【摘要】：抗日戰(zhàn)爭時期,陜甘寧邊區(qū)“救國公糧”的征收是中共財政政策的重要實踐�！熬葒Z”是臨時性的農(nóng)業(yè)稅,是中共農(nóng)業(yè)稅收政策逐漸完善過程中的重要過渡�？箲�(zhàn)前,中共中央和中央紅軍的糧食供給主要來自于沒收地主土豪的糧食,西北根據(jù)地的建立和發(fā)展,使農(nóng)民分得了土地,逐漸采用向群眾購糧和借糧的方法籌糧,也進行過征收“抗日正糧”等較為規(guī)范的糧食征收嘗試。隨著抗日戰(zhàn)爭相持階段的到來,邊區(qū)公職人員的增加,加大了對糧食的需求,糧食稅收的正規(guī)化迫在眉睫,“救國公糧”的征收便是在這樣的背景下產(chǎn)生的。陜甘寧邊區(qū)政府在“救國公糧”征收過程中,對征收標準、征收機構(gòu)、征收手續(xù)、賞罰制度、保管分配等方面作了詳細的規(guī)定,并不斷完善。雖然在征收過程中不可避免的出現(xiàn)了很多問題,但“救國公糧”的征收,極大地保證了邊區(qū)財政收入,保證了抗日軍隊的糧食供給,提高了邊區(qū)政府的執(zhí)政能力,也為以后糧食稅的正式制定提供了重要借鑒。
[Abstract]:During the Anti-Japanese War, the collection of "public grain for national salvation" in the Shensi-Kansu-Ningsia Border region was an important practice of the Chinese Communist Party's fiscal policy. "Saving the country's public grain" was a temporary agricultural tax and an important transition in the process of the gradual improvement of the CPC's agricultural tax policy. The grain supply of the Central Committee of the Communist Party of China and the Central Red Army came mainly from the confiscation of the grain of the landlords and the landlords and the establishment and development of the northwest base areas, so that the peasants obtained the land and gradually used the method of buying grain from the masses and borrowing grain to raise grain. Attempts have also been made to collect more standardized grain items such as "anti-Japanese grain". With the arrival of the stalemate stage of the War of Resistance against Japan, the number of civil servants in the border areas has increased and the demand for food has increased. The regularization of grain taxation is imminent, and the collection of "public grain for national salvation" is produced under such a background. In the course of the collection of "public grain for national salvation," the government of the Shensi-Kansu-Ningsia Border region, in the course of the collection of "public grain for national salvation," imposed the system of collection standards, agencies, procedures, rewards and punishments. Custody and distribution have been stipulated in detail and perfected continuously. Although many problems have inevitably arisen in the process of expropriation, the collection of "public grain for saving the nation" has greatly ensured the financial revenue of the border region. It ensured the grain supply of the anti-Japanese army, improved the ruling ability of the government in the border area, and provided important reference for the formal formulation of grain tax in the future.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：K269.5

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