Urban finance is the source of funds for urban governance and the prerequisite for the implementation of urban governance policies,Industrial and commercial taxation is its key content。During the War of Liberation,With the continuous expansion of the liberated areas,Cities become important areas governed by the Chinese Communist Party。The Communist Party of China regards the rectification and exploration of industrial and commercial taxation as an important part of urban governance,Among them, the Northeast Liberated Area is the most representative。Under the leadership of party and government agencies and finance and taxation departments at all levels,Since the establishment of the Northeast Liberated Area,Actively rectify the urban industrial and commercial bet365 sports system,Obvious governance results have been achieved。
First, the bet365 sports organization system and corresponding adjustments.After the victory of the Anti-Japanese War,The Communist Party of China dispatches troops and cadres to Northeast China。September 1945,Establishment of Northeast Bureau。August of the following year,The Administrative Committee of the Administrative Joint Office of the Northeast Provinces (referred to as the Northeast Political Federation) was established。October 16,Renamed Northeast Administrative Committee,referred to as Northeast Political Committee)。The Northeast Bureau and the Northeast Administrative Committee have successively set up finance committees、Financial and Economic Office and other departments,Responsible for financial and bet365 sports affairs。February 1947,The Northeast Taxation Administration, a general agency specializing in managing bet365 sports affairs in the Northeast, has been established。
After the liberation of each city,The Northeast Liberated Area will receive it soon。Initially the responsibility of the military,Later, in view of the complexity and strong professionalism of the reception affairs,So try to let professionals receive it as much as possible,Especially financial and bet365 sports matters。After receiving,Establish an agency to take charge of bet365 sports matters,For example, Harbin Special Municipal Finance Bureau、Hejiang Provincial Taxation Administration、Songjiang Provincial Taxation Bureau, etc.。Various bet365 sports authorities quickly formulated new bet365 sports regulations and bet365 sports policies,To ensure the orderly development of bet365 sports work。
After the liberation of each city,Rapidly restore and develop industry and commerce,To cultivate bet365 sports sources。The beginning of recovery,Most industries and commerce in various places are closed、Market recession。In view of the fact that Northeast industrial and commercial workers have been exploited by the Japanese puppets for a long time、Difficulties in business due to oppression and war,Therefore, the policy programs of various places in the Northeast Liberated Areas all have provisions to protect reasonable industry and commerce。The "Common Governance Program of the Democratic Governments of Northeastern Provinces and Municipalities (Special Cities)" passed by the Joint Meeting of Representatives of Northeastern Provinces clearly stated,To develop production,Prosperous Economy,Guarantee the legitimate profits of capitalists。After,All regions have successively promulgated policies to protect industry and commerce。As the Chinese Communist Party gradually takes advantage in the Northeast battlefield,The importance of cities, industry and commerce in war supplies is increasingly felt everywhere。Therefore,The Northeast Liberated Area further clarifies the requirement to protect urban industry and commerce,And take the form of loans to help the development of industry and commerce that is beneficial to the national economy and people's livelihood。The Central Committee of the Communist Party of China also issued instructions on protecting industrial and commercial issues。
In bet365 sports reception and bet365 sports work,The Northeast Liberated District’s understanding and positioning of urban industrial and commercial taxation is gradually clear。Initially,Some bet365 sports cadres cannot understand the true effectiveness of revolutionary taxation,Does not support the collection of industrial and commercial bet365 sports。Some people even think that doing bet365 sports work is disgraceful、No future。For this,Various training classes and rotational training classes have been opened in the Northeast Liberated Area,While improving the professional capabilities of bet365 sports cadres,To form a correct understanding of taxation。Trained,Taxation cadres realize that taxation work is an important part of revolutionary work,Taxation comes from the people、Use it to the people,Taxation must be done for the long-term interests of the people。Ideological changes of bet365 sports cadres in the northeastern liberated areas,Laid a good foundation for the subsequent collection of urban industrial and commercial taxes。
Second, the industrial and commercial bet365 sports structure and collection policies.Initially,The bet365 sports structure settings and collection policies of cities in the Northeast Liberated Areas are often inconsistent。Establishment of the Northeast State Administration of Taxation,Provides a prerequisite for unified taxation in the entire region。
The bet365 sports structure of the Northeast Liberated Areas has undergone more than two years,Only then can it be initially determined。Initially,Insufficient understanding of local conditions in the Northeast Liberated Areas,Mostly reform the original bet365 sports system,Make it consistent with the nature of new democratic taxation。For this,Many complicated matters have been abolished in various places,Simplify bet365 sports structure,Explicitly stipulates restrictions on unreasonable behaviors such as apportionment and heavy taxation。In addition,Also lower the bet365 sports rate,Adopt bet365 sports reduction or bet365 sports exemption policy,To restore and develop industry and commerce。
1945,Only a few regions in the Northeast have determined the urban industrial and commercial bet365 sports structure。1946,Developing industry and commerce、Reasonable burden、Under the principle of convenience for business and people,All regions in the Northeast Liberated Areas have successively promulgated urban industrial and commercial bet365 sports policies。For example,Mudanjiang City’s industrial and commercial bet365 sports includes business bet365 sports、Production of grain and stone bet365 sports、Liquor bet365 sports, etc.;Dalian City’s industrial and commercial bet365 sports includes business bet365 sports、Income bet365 sports、Tobacco bet365 sports、Liquor bet365 sports, etc.;Changchun City’s industrial and commercial bet365 sports has a business bet365 sports、Liquor bet365 sports、Cigarette bet365 sports、Cigarette bet365 sports, etc.。bet365 sports structures vary from place to place,But most of them cover cigarette bet365 sports、Liquor bet365 sports、Business bet365 sports and other industrial and commercial taxes。The bet365 sports rates are not consistent in different places。As far as alcohol bet365 sports is concerned,Mudanjiang’s wine bet365 sports is levied based on the sales amount of wine and its by-products,Soju、Yellow wine、Beer、The bet365 sports rate for miscellaneous wine and other alcoholic beverages is 23%;Dalian City’s valuable consumer wine is 30% ad valorem,Expensive luxury wine is 35% ad valorem, etc.。The bet365 sports rates for similar products vary from place to place,The bet365 sports rate is not consistent even within a province。This is not conducive to the circulation of goods in various places,In addition, bet365 sports invoices from other places are not recognized by other places in the liberated areas,The phenomenon of heavy taxation appears。So,The Northeast Liberated Areas urgently need to formulate unified bet365 sports regulations to solve the problem。
After the establishment of the Northeast State Administration of Taxation,The formulation of unified bet365 sports regulations for the entire region has become an important task。Take business bet365 sports as an example,November 1947,The Northeast State Administration of Taxation still has a vague understanding of the industrial and commercial business conditions in various places,Introduced business bet365 sports revision principles,Provide reference for the revision of business bet365 sports regulations in various places。But there are some problems with this provision,If the principle requires temporary business bet365 sports (mobile business bet365 sports、Temporary business bet365 sports) and vendor business bet365 sports are different from general vendors and are charged a higher business bet365 sports,But there are no specific policies and methods。January 1948,Northeast Administrative Council promulgated the draft interim regulations on business income bet365 sports,Specified industries、Business、Income from trade and business other than Category Three,According to A、B、C、Four different bet365 sports rate tables for bet365 sports payment,Everyone operating in industry and commerce must establish various account books related to business,Report to the bet365 sports authorities for inspection and registration,Taxpayers have the right to review the bet365 sports amount, etc.。December,The Northeast Administrative Council promulgated the Interim Regulations on Production and Sales bet365 sports of Goods,Provisions for the production and sale of goods necessary for people's daily lives,Exemption or light taxation,Heavy taxes are levied on those who are not necessary,Provinces、City、Counties are not allowed to increase or decrease bet365 sports items or rates or set additional conditions without authorization。bet365 sports categories are divided into tobacco、Wine、Fur and other 18 categories,bet365 sports rates range from 3% to 60%。In addition,The Northeast Liberated Area also promulgated regulations such as slaughter bet365 sports and livestock transaction bet365 sports。Since then,The basic construction of the industrial and commercial bet365 sports structure in the Northeast Liberated Areas is completed,And the bet365 sports rate is lower。The unified bet365 sports code has laid the foundation for the unification of bet365 sports administration in the Northeast Liberated Areas。
At the same time,The collection system and regulations are constantly improving。bet365 sports evasion in the Northeast Liberated Area、Report、Confiscated goods or fines、Lost taxes、Ticket photo、bet365 sports handover and other issues,All are clearly stipulated,And constantly adjust and improve during the operation of the system。
The collection method of urban industrial and commercial taxes is an important reform content in the Northeast Liberated Areas。The Northeast Liberated Area adopts self-recruitment method,Taxpayers report taxes directly to the bet365 sports authorities、bet365 sports payment,Instead of the merchant groups commonly used by other regimes、Informal governance methods in which other groups collect taxes on their behalf or include collection。Explanation of this move,At the beginning of the establishment of the urban industrial and commercial bet365 sports system in the Northeast Liberated Area,Efforts should be made to eliminate the disadvantages of levying taxes on behalf of others or including levies on behalf of others,Get rid of the path dependence on the previous system,Conducive to the implementation and implementation of the spirit of bet365 sports fairness。
Third, promulgate regulations related to industrial and commercial taxation.After the liberation of the entire Northeast,The city has become an important governance area in the Northeast Liberated Area。As the Second Plenary Session of the Seventh Central Committee established that the focus of the party’s work has shifted from rural areas to cities,The work center of the Northeast Liberated Areas further shifts to the city。Giving consideration to both public and private matters、Under the policy of benefiting both labor and management,The number of industries and commerce is increasing rapidly。The shift of work centers and the prosperity of industry and commerce,Putting forward new requirements for urban industrial and commercial taxation work。
In view of the inconsistent bet365 sports burdens in the practice of urban industrial and commercial bet365 sports collection in the Northeast Liberated Areas、The collection regulations are not uniform、Problems such as omissions in system settings,Northeast Administrative Commission and Northeastern Taxation Bureau continue to improve,The most important one is the promulgation of the "Interim Regulations on Industrial and Commercial Income bet365 sports in the Northeast Liberated Areas"。This Ordinance is based on Industry、Business (seat merchants and traveling merchants)、The nature of stalls and other temporary businesses and the speed of capital turnover、Profit level,Respective taxation or exemption。The implementation details to be announced later will determine the scope of taxation、Threshold and bet365 sports rate、Reduction、Calculation of Income、Asset Valuation、Collection、Management and other issues,Detailed provisions have been made。In addition,It also explains the issues that merchants and merchants should pay attention to when taxing。Required by this regulation,Any laws that conflict with it shall be repealed。This means previous sales bet365 sports、Business income bet365 sports and other regulations have been abolished,Industrial and commercial taxes can thus be further unified。
During the War of Liberation,How to govern cities has become one of the issues that the Chinese Communist Party must solve。Exploration of urban industrial and commercial taxation in the Northeast Liberated Areas,With the war situation in the liberated areas、Changes in the development status of industry and commerce,Continuously adapt and develop,Problems existing in the existing bet365 sports system have been gradually solved。Adjusted urban industrial and commercial bet365 sports,Simple bet365 sports categories、Lower bet365 sports rate,Conducive to the development of industry and commerce and the cultivation of bet365 sports sources in the Northeast Liberated Areas。
Practice on urban industrial and commercial taxation in the Northeast Liberated Areas,Enriched the work experience of the Communist Party of China in urban governance,Explored the paths and methods of urban governance,Provides experience and reference for the formulation and implementation of the urban bet365 sports system after the founding of New China。January 1950,The Government Affairs Council promulgated the "Interim Regulations on Industrial and Commercial Taxes"。This regulation involves bet365 sports rates、Declaration and Investigation、Calculation and collection、Penalty and other issues。From this Ordinance,We can see the shadow of the 1949 Industrial and Commercial Income bet365 sports Regulations in the Northeast Liberated Areas,You can also see its improvement and development。
(Author’s affiliation: School of Marxism, Zhongnan University of Economics and Law、School of Economics)
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