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延安市中心的市场沟里有一座陕甘宁边区税务总局在抗战时期办公用过的院落。尽管目前院落已近破败不堪,但每次来延安我们还是控制不住对税的感情,要到这里看看,似乎仍能看见从这里频繁出入的边区税务人员的匆匆身影。边区税务总局应时成立随着武汉会战的结束,第二次国共合作的前景开始令人担忧。1939年1月下旬,国民党在重庆召开五届五中全会,确定了“溶共、防共、限共、反共”的反动方针,陕甘宁边区封锁线上的摩擦瞬间
In the market ditch of downtown Yan’an there is a courtyard where the Shantou-Ningsin Border Region Revenue Administration used office during the war of resistance against Japan. Although the courtyard is almost dilapidated, we still can not control the feelings of the tax every time we come to Yan’an. Seeing from here, it seems that we can still see the hurried figure of the taxpayers in the bordering area frequented and frequented here. With the end of the Wuhan battle, the prospect of the second cooperation between the KMT and the CPC started to be cause for concern. In late January 1939, the Kuomintang convened the Fifth Plenary Session of the Fifth Plenary Session of the Fifth Plenary Session of the Fifth Plenary Session of the Fifth Plenary Session of the CPC Central Committee in Chongqing, establishing the reactionary principle of “dissolving communism, preventing communism, restraining communism and opposing communism.”