论陕甘宁边区税收法律制度的产生及基本原则

陕甘宁边区政府是中国共产党在第二次国内革命战争中建立起来的特区政府 ,创建了一系列法律制度 ,而税收法律制度作为边区法制的一部分 ,在我国新民主主义财政经济发展法制建设中 ,发挥了重要作用。边区税收法律制度经历了初创、完善、发展三个历史时期 ,在“发展生产 ,保障供给”的总方针下确定了五大基本原则 ,是完善我国社会主义税收法制可资借鉴的历史经验

On the Birth and Basic Principle of Revenue Legal System in the Boundary Region of Shaan, Gan, and Ning

The boundary region government of Shan, Gan, and Ning was a special region government established by the Communist Party in the Second National Revolution War. A series of legal systems had been created. As a part of the boundary region legality, the revenue legal system had played an important role in the construction of legal system in the financial economic development of the new democracy in China. The boundary region revenue legal system had undergone three historical stages. They were stages of creation, perfection and development. Under the general guideline, "expanding production, safeguarding supply", five fundamental principles had been established. These are historical experience which can be borrowed for reference to perfect the socialist revenue system in China.