【摘要】：冀中根據(jù)地是中共抗戰(zhàn)時(shí)期建立的第一個(gè)抗日根據(jù)地晉察冀邊區(qū)的重要且特點(diǎn)鮮明的組成部分。抗戰(zhàn)時(shí)期,冀中根據(jù)地的公糧征收經(jīng)歷了從攤派、村合理負(fù)擔(dān)到統(tǒng)一累進(jìn)稅的過程,其實(shí)質(zhì)是從比例走向累進(jìn),從紛亂走向整齊的過程。在統(tǒng)一累進(jìn)稅的推行過程中,冀中創(chuàng)造性地發(fā)展出了繪制產(chǎn)量地圖等調(diào)查方法。整齊不亂的統(tǒng)一累進(jìn)稅既能增加財(cái)政稅收和公糧收入,又不加重人民負(fù)擔(dān),是冀中農(nóng)民"不怕拿"的根源所在。
[Abstract]:Jizhong base area is an important and distinctive part of the first anti-Japanese base area established by the Communist Party of China during the War of Resistance against Japan. During the War of Resistance against Japan, the collection of public grain in the base areas of Jizhong experienced the process from assessment, reasonable burden of villages to the unification of progressive tax, the essence of which was from proportion to progress, from chaos to order. In the process of unifying progressive tax, Jizhong creatively developed survey methods such as drawing output map. The unified progressive tax, which is neat and disorderly, can not only increase the fiscal revenue and public grain income, but also not increase the burden on the people. It is the root of the farmers in Hebei Province that they are not afraid to take it.
【作者單位】： 中國社會(huì)科學(xué)院近代史研究所;
【分類號(hào)】：F812.9;K269.5

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