中国共产党领导中国人民创建新中国的28年,大体上可以称为创建新中国时期,并细分为建党和大革命时期、土地革命战争时期、抗日战争时期和解放战争时期4个阶段。这个时期中国共产党税收政策形成和发展的历程,既有对帝国主义、封建主义 The Chinese Communist Party’s 28 years of leading the Chinese people to establish a new China can be broadly described as the period of establishing the People’s Republic of China and the breakdown of the period of the founding of the People’s Republic of China and the Great Revolution, the period of the Agrarian Revolutionary War, the war of resistance against Japan and the period of the liberation war. The course of the formation and development of the CPC’s tax policy during this period not only has its own impact on imperialism, feudalism