本文關(guān)鍵詞： 解放戰(zhàn)爭 北滿根據(jù)地 稅收制度　出處：《長春師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：東北解放戰(zhàn)爭時期,在中共中央“向北發(fā)展、向南防御”的方針下,陳云同志來到東北工作,首先提出了將北滿根據(jù)地建設(shè)成為穩(wěn)定的大后方,為解放戰(zhàn)爭提供必要的后備力量。北滿根據(jù)地相較于其他三大根據(jù)地來說建設(shè)時間更早,經(jīng)濟制度方針政策更為完善。其財政稅收收入,作為北滿根據(jù)地乃至整個東北解放區(qū)財政收入的主要來源,將是研究東北解放戰(zhàn)爭時期經(jīng)濟的關(guān)鍵。本文大致分為三個部分,第一部分簡略介紹北滿根據(jù)地戰(zhàn)時稅收條例,主要是關(guān)于各省市稅收的綜合性稅則;第二部分詳細(xì)介紹北滿根據(jù)地稅收制度形成與發(fā)展,通過介紹幾種主要稅種的課稅范圍、稅率以及征稅管理方法來研究稅收制度發(fā)展過程;第三部分簡述解放戰(zhàn)爭后期北滿根據(jù)地稅收制度的統(tǒng)一與完善,并且對東北解放戰(zhàn)爭產(chǎn)生的戰(zhàn)略意義。本文將從解放戰(zhàn)爭時期北滿根據(jù)地各省市所公布的一系列財稅條例規(guī)程辦法入手,對這些材料進行分類整理,按照時間梳理脈絡(luò),著重研究各項稅則條例的實際可行性,并且探究這些稅則對當(dāng)時北滿根據(jù)地財政經(jīng)濟產(chǎn)生的影響和整個東北解放戰(zhàn)爭所起到的作用意義。
[Abstract]:During the Northeast Liberation War, under the policy of the CPC Central Committee to "develop northward and defend south", Comrade Chen Yun came to work in the Northeast and first proposed to build the base area of the North Manchuria into a stable rear area. Compared with the other three base areas, the North Manchu Base area was built earlier, the economic system and policies were more perfect, and its fiscal and tax revenue was improved. As the main source of fiscal revenue in the Northern Manchu Base area and the whole Northeast liberated area, it will be the key to study the economy during the Northeast Liberation War. This paper is divided into three parts. The first part briefly introduces the wartime tax regulations of the North Manchu base area, mainly about the comprehensive tax rules of the provinces and cities. The second part introduces the formation and development of the tax system in the North Manchu Base area in detail, and studies the development process of the tax system by introducing the tax range, tax rate and tax management methods of several main types of taxes. The third part briefly describes the unification and perfection of the tax system in the base area of the Northern Manchu in the late period of the Liberation War. And the strategic significance of the Northeast Liberation War. This paper will start with a series of financial and tax regulations and rules published by provinces and cities in the Northern Manchu Base area during the Liberation War period, and sort these materials into categories. According to the history of time, this paper focuses on the practical feasibility of the regulations, and probes into the influence of these tax rules on the finance and economy of the northern Manchu base area at that time and the significance of the whole Northeast Liberation War.
【學(xué)位授予單位】：長春師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：K266

【參考文獻】

相關(guān)期刊論文 前10條

1 肖志明;張，

本文編號：1479255