Urban finance is the source of capital governance and prerequisite for implementing urban governance policies，Industrial and commercial taxation is its key content。During the War of Liberation，With the continuous expansion of the liberated area，City becomes an important governance area for the Communist Party of China。The Rectification and Exploration of Industrial and Commercial Taxation of the Communist Party of China as an important content of urban governance，Among them, the most representative of the northeast liberation zone。Under the leadership of party and government agencies and fiscal tax departments at all levels，From the establishment of the Northeast Jiefang Area，Actively rectify the urban industrial and commercial tax system，achieved obvious governance results。

　　Bet365 app download After the victory of the Anti -Japanese War，The Communist Party of China sent troops and cadres to the Northeast。September 1945，Established Northeast Bureau。August of the following year，Established the Administrative Committee of the Administrative United Office of the Provincial Provincial Office of the Northeast (referred to as the Northeast Political Union。October 16，It is renamed the Northeast Administrative Committee，referred to as the Northeast Political Committee)。The Northeast Bureau and the Northeast Administrative Committee have set up the Finance Committee、Financial and Economic Office and other departments，Responsible for fiscal and taxation。February 1947，The head office that specializes in managing Northeast Tax Affairs also established。

After liberation of each city，Receive of the northeast liberation area。The army was initially responsible for，Later, in view of the complex and strong professionalism of receiving affairs，Then try to change as much as possible by professionals，Especially fiscal and tax。After receiving，That is, the establishment of an organ is responsible for taxation，Such as Harbin bet365 Play online games Special Municipal Finance Bureau、The General Administration of Taxation of Hejiang Province、Songjiang Provincial Taxation Bureau, etc.。Each tax authority quickly formulated new tax regulations and tax policies，To ensure the orderly development of tax work。

After liberation of each city，Quickly restore and develop industry and commerce，To train the tax source。At the beginning of recovery，​​Most of the industrial and commercial industries in various places、Market wither。In view of the long -term pseudo -Japanese pseudo -exploitation of industrial and commercial people in Northeast China、Difficulty in operating oppression and warfire，Therefore, there are regulations for protecting reasonable industrial and commerce in the governance programs of the Northeast Liberated Area。The "Northeast Provincial City (Special City) Democratic Government Common Political Program" adopted by the joint meeting of the provincial representatives of the Northeast，To develop production，Prosperous Economy，Protect the legitimate profit of the capitalist。After that，Policies for protection of industrial and commerce in various places。As the Communist Party of China gradually occupy an advantage on the Northeast battlefield，The importance of cities and industry and commerce in the supply of war is increasingly felt。So，The Northeast Liberation Zone further clearly requires the protection of urban industry and commerce，and adopt loans and other forms to help the development of industrial and commercial development that is conducive to national economy and people's livelihood。The Central Committee of the Communist Party of China also made instructions on the protection of industrial and commercial issues。

In tax receiving and tax work，The understanding and positioning of urban industrial and commercial taxation in the Northeast Liberation Area gradually clarified。initial，Some tax cadres cannot understand the real utility of revolutionary taxes，Do not support the collection of industrial and commercial tax。Some people even think that the tax work is not glorious、No future。For this，All kinds of training courses and rotation courses for the Northeast Liberation Area，While improving the business ability of tax bet365 live casino games cadres，Make it form the right tax cognition。Training，Tax cadres realize that tax work is an important part of revolutionary work，Tax is charged to the people、Use it for the people，For the long -term interests of the people, it must be taxed。The ideological transformation of tax cadres in the Liberated Area Northeast Liberation Zone，Late a good foundation for the subsequent cities of industrial and commercial taxes。

　　Second, industrial and commercial tax structure and levy policy.initial，Most of the urban tax structure settings and levy policies in the Liberated Area of ​​the Northeast Liberation Area are more inconsistent。Establishment of the General Administration of Taxation of the Northeast，provides a prerequisite for the unified taxation of the district。

The tax structure of the Northeast Jiefang District has gone through more than two years，Only preliminary determination。initial，Northeast Liberation Area in the Liberation Area of ​​the Northeast is insufficient to know the local situation，Most of them transform the original tax system，Make it in line with the nature of new democratic taxes。For this，A number of harsh miscellaneous miscellaneous，Simplified tax structure，It stipulates that unreasonable behaviors such as restrictions and re -regulation。other，also reduced the tax rate，Tax reduction or tax exemption policy，To restore and develop industry and commerce。

1945，Only a few areas in the Northeast have identified urban industrial and commercial tax structures。1946，Development of industry and commerce、Reasonable burden、Under the principle of facilitation of businessmen，The urban industrial and commercial tax policy has been promulgated in all parts of the Northeast Liberation Area。For example，Mudanjiang City's industrial and commercial tax has business tax、Production of food and stone tax、wine tax, etc.; Dalian's industrial and commercial tax has business tax、Income tax、Tax Tax、wine tax, etc.; Changchun's industrial and commercial tax has business tax、wine tax、Cigarette tax、smoke tax, etc.。Different tax structures in various places，But most of them cover the smoke tax、wine tax、Business tax and other industrial bet365 best casino games and commercial taxes。The tax rates in various places are not consistent。For the wine tax，Mudanjiang's wine tax is levied based on the amount of money sold by wine and its by -products，Sturgeon、rice wine、Beer、Miscellaneous wines and other tax rates are 23%; Dalian's valuable consumer wine is 30%from the price，Valuable luxury wine is 35%from the price。Different tax rates of similar products in various places，or even the tax rate within a province is not consistent。This is not conducive to the circulation of goods from all over the country，In addition, the tax tickets are not recognized in the liberated area，Taxation redevelopment phenomenon appears。So，The Northeast Jiefang Area urgently needs to formulate a unified tax charter to solve the problem。

After the establishment of the Northeast Taxation Administration，The formulation of a unified tax charter in the district became an important job。Take business tax as an example，November 1947，The State Administration of Taxation of the Northeast is more vaguely blurred in the business status of various places，The principle of modification of business tax was introduced，Provide reference for the amendments to the business tax regulations in various places。But there are some problems in this regulation，If the principle requires the business tax (mobile business tax、Temporary Business Tax) and the operating tax of the vending vendor is relatively high in business tax，But there is no specific policy and method。January 1948，The Northeast Administrative Committee promulgated the draft of the temporary regulations on business income tax，Standardized Industry、Business、Business income outside the business and three categories，According to A、B、C、Ding four different tax rate tables for tax，Participants must establish various account books on business，and report to the tax authority for registration，The taxpayer has the right to review the tax amount。December，The Northeast Administrative Committee promulgated the temporary regulations on the production and sales tax of goods，Regulations for the production and sales of all people's lives，Gives tax exemption or light tax，Emphasized bet365 live casino games taxes for non -essentials，Each province、City、The county shall not increase the tax rate or set up additional conditions。Tax is divided into smoke、Wine、Fur ​​and other 18 categories，The tax rate ranges from 3%to 60%。other，The Northeast Liberation Area also promulgated regulations such as slaughtering tax and livestock transaction tax。Since then，The industrial and commercial tax structure of the Northeast Liberation Zone is basically constructed，and low tax rate。Unified taxes laid the foundation for the unity of tax administration in the Northeast Liberation Zone。

At the same time，The recruitment system and regulations are continuously improved。Taxation of Taxation of the Northeast Liberation Area、Report、Conflict or Punishment Treatment、Loss of taxes、Ticket photos、Tax transfer and other questions，All clear stipulation，and continuously adjust and improve in the operation of the system。

The method of levy of urban industrial and commercial taxes is an important reform content in the Northeast Liberation Zone。Self -collection method，Taxpayers directly report to tax authorities、Tax，instead of businessman groups commonly used in other regimes、An informal governance method of other groups or containers。This move explanatory，At the beginning of the formulation of the urban industrial and commercial tax system in the Northeast Liberation Zone，Strive to eliminate the disadvantages of signs or packages，Get rid of the path dependence on the previous system，It is conducive to the implementation and implementation of the spirit of tax fairness。

　　Third, issue regulations on industrial and commercial taxation.After liberation of the Northeast，The city has become an important governance area in the northeast liberation area。With the establishment of the party's work focus from the 7th Plenary Session of the Seventh Central Committee, the work of the party moved from the countryside to the city，Work Center in the Northeast Liberation Zone further shifted to cities。Take care of both public and private、Under the policy of labor and capital，The number of industrial and commercial industries has increased rapidly。The transfer of the work center and the prosperity of the industrial and commercial and commercial business，New requirements for urban industrial and commercial tax work。

In view of the inconsistency of tax burden in the practice of urban industrial and commercial taxation in the Liberation Zone of the Northeast、Uniform regulations for collection、System Setting omissions and other problems，The Northeast Administrative Committee and the Northeast Taxation Administration continuously improved，The most important of which is the "Interim Regulations on Industrial and Commercial Income Tax of the Northeast Liberation Zone"。This regulation is according to industry、Business (sector and business)、Bed bed and other temporary business and other nature and capital week turn fast、profit level，Tax or deductions of priority courses respectively。The implementation rules announced after the taxation are taxed、Starting point and tax rate、Reduce exemption、Calculation of income、Asset valuation、Reception、Management and other questions，Detailed regulations。other，I also explained the issues that should be paid attention to on the taxation of business and sector。Requirements for this regulation，Acts that are resistant to it will be abolished。This means the previous business tax、Regulations on business income tax have been abolished，Industrial and commercial taxes can be further unified。

Liberation war period，How to govern the city has become one of the issues that the Communist Party must solve。Exploration of Urban Industrial and Commercial Taxation in the Northeast Liberation Area，With the war situation of the liberated area、Changes in the state of industrial and commercial development，Continuous adjustment and development，Gradually solved the problems existing in the existing tax system。Adjusted urban industrial and commercial tax，Taxation simple、Low tax rate，It is conducive to the development of industrial and commercial industrial and commercial in the Liberated Area of ​​Northeast China。

The practice of urban industrial and commercial tax in the Northeast Liberation Zone，enriched the work experience of the Chinese Communist Party's urban governance，Exploring the path and method of urban governance，It provides experience reference for the formulation and implementation of the urban tax system after the founding of New China。January 1950，The "Interim Regulations on Industrial and Commercial bet365 best casino games Tax" issued by the government officer officer。This regulation involves tax rates、Declaration and investigation、Calculation and collection、Penalties and other questions。From this regulation，We can see the shadow of the industrial and commercial income tax regulations of the Northeast Liberation Zone in 1949，You can see its improvement and development。

(Author Unit: Marxism College of Zhongnan University of Economics and Law、School of Economics)