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1 中央革命根据地的商业税,是在工农武装割据的条件下,随着红色政权的建立,红军的扩大.土地革命的开展和根据地经济的恢复与发展,逐步建立和不断完善的。根据地初创时期,红军的给养主要靠打土豪、筹款和战争缴获。那时红军流动不定,没有固定的后方,根据地的财政还不能从税收取得收入。红军筹款,只能取之于敌、取之于白区和边沿区.这样既不加重根据地群众的负担,又使红军的粮草和必需品无匮乏之虞。随着红军的扩大,根据地的扩展,苏维埃政权的巩固和根据地经济
The commercial tax in the Central Revolutionary Base was established and continuously improved with the establishment of the red regime, the expansion of the Red Army, the initiation of the agrarian revolution and the economic recovery and development in the base areas under the conditions of the armed separatism of the workers and peasants. During the start-up period of the base areas, the supply of the Red Army was mainly seized by tyrants, fundraisers and warfare. At that time, the Red Army was fluid and there was no fixed rear. The finance of the base areas did not yet make any revenue from taxes. The fund-raising by the Red Army can only be based on the enemy and on the white areas and border areas, so that the burden of the people in the base areas will not be aggravated and the Red Army will be left without fatigued food and supplies. With the expansion of the Red Army, the expansion of the base area, the consolidation of the Soviet power and the economy of the base area