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抗战时期,晋绥边区营业税在税务管理、税款征收、机构建设和干部培养等方面,经历了从无到有,从小到大,从分散到集中,从不完整到比较完整,从不规范到比较规范的发展历程。营业税运行程序实践表明,合理的营业税征收,不仅使边区政府获得了一定的财政收入,支持了革命战争,还推动了边区工商业经济的恢复与发展。营业税征收亦存在诸如管理混乱、征收困难、干部数量少、业务水平低等问题。绩效与问题同在,反映了抗战条件下边区营业税征收工作的艰巨性和复杂性。
In the period of the War of Resistance Against Japan, the business tax in the Jin-Sui border area has experienced from non-existent, from small to large, from decentralized to centralized, from incomplete to more complete and from non-standard to tax management, tax collection, institution building and cadre training More standardized development process. The practice of business tax operation shows that a reasonable business tax collection not only enables the border government to obtain certain financial revenues, supports the revolutionary war, and also promotes the recovery and development of the industrial and commercial economy in the border areas. Business tax collection also has some problems such as management chaos, collection difficulties, small number of cadres and low business standards. Performance and problems are the same, reflecting the arduousness and complexity of the business tax collection in border areas under the conditions of war.