摘要
抗日战争时期,晋察冀边区政府为适应敌后游击战争的特殊需要,创设了一整套不同于传统完粮纳税形式的救国公粮制度,它包括统一累进的征收原则、藏粮于民的储存办法、凭票领粮的支取方式。救国公粮制度的制定与实施,不仅改善了晋察冀抗日根据地的财政状况,保证了晋察冀抗日部队和政府机关的粮食供给,而且还为其他敌后根据地解决粮食问题树立了典范,成为中国共产党领导的抗日根据地坚持持久抗战的重要的物质保障。
In the period of the War of Resistance Against Japanese （1937-1945）, the Shanxi-Chahaer-Hebei Border Area government set up a system of the agricultural tax paid in grain to save the nation, including the imposition principle of unified progression, the stockpiling method storing grain among the people, and the way drawing again by ticket only. The formulation and implementation of the system of the agricultural tax paid in grain not only improved the financial situation in Shanxi-Chahaer-Hebei Border Areas against Japanese, guaranteed grain supplies for the army and the government organizations in the Shanxi-Chahaer-Hebei Border Areas, but also set an example to solve grain problem for other base areas behind the enemy＇s line, and became the important material guarantee for the base areas led by the Chinese Communist Party keept up the War of Resistance Against Japanese.
出处
《晋阳学刊》
北大核心
2007年第2期93-97,共5页
Academic Journal of Jinyang
基金
山西省哲学社会科学规划项目(项目编号:0205110)
关键词
晋察冀抗日根据地
救国公粮制度
物质保障
the Shanxi-Chahaer-Hebei Base Areas against Japanese
the System of the Agricultural Tax Paid in Grain to Save the Nation
material guarantee
