| 土地革命战争时期党的农业税收政策述论 |
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| 引用本文： | 赵燕.土地革命战争时期党的农业税收政策述论[J].台州学院学报,2001,23(2):44-47. |
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| 作者姓名： | 赵燕 |
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| 作者单位： | 华东师范大学,法政系,上海,200062 |
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| 摘 要： | 土地革命战争时期,中国共产党从战争环境的客观实际出发,对根据地的农业税政策进行了创制、修订和调整,使中央苏区的农业税政策呈现出鲜明的时代特点,即税负政策的阶级性原则、鼓励发展农业生产的优惠政策和贯彻农民纳税的自愿性原则.最后形成了以农业税为主体的财税体制,对土地革命战争的深入发展起了重要的促进作用.
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| 关 键 词： | 土地革命战争 中国共产党 农业税政策 |
| 文章编号： | 1007-1571(2001)02-0044-04 |
| 修稿时间： | 2000年11月17 |
On the Party's Agricultural Tax Policy during the Agrarian Revolutionary War |
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| Zhao Yan.On the Party''''s Agricultural Tax Policy during the Agrarian Revolutionary War[J].Journal of Taizhou University,2001,23(2):44-47. |
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| Authors: | Zhao Yan |
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| Institution: | Zhao Yan Department of Political Science and Law,East China Normal University,Shanghai,200062 |
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| Abstract: | During the period of the Agrarian Revolutionary War, the Communist Party of China created the agriculturalax policy in the base area and made revisions and adjustments according to the actual warring conditions, The agriculturaltax policy in the central Chinese Soviet Area manifested striking characteristics of the time, including the class principles ofthe tax policy, preferential policies for encouraging agricultural production and the principle of allowing the peasants to paythe tax according to their will. As a result, a finance and tax system with agricultural tax as the main part was established,which greatly promoted the further development of the Agrarian Revolutionary War. |
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| Keywords: | Agrarian Revolutionary War Communist Party of China agricultural tax policy |
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