毛泽东的税收思想是毛泽东财政经济思想的一个重要组成部分。在民主革命时期 ,毛泽东适应当时战争需要 ,适时提出一系列有关财政税收工作的方针、政策和理论原则 ,为解决战时财政经济困难 ,改善人民生活 ,支援战争起了重要的作用。一、土地革命时期的税收思想早在井冈山时期 , Mao Zedong’s tax thought is an important part of Mao Zedong’s financial and economic thinking. During the period of democratic revolution, Mao Zedong adapted to the needs of the current war and put forward a series of principles, policies and theoretical principles concerning fiscal revenue and tax work in due course. It played an important role in resolving wartime financial and economic difficulties, improving people’s lives and supporting the war. First, the tax reform during the Agrarian Revolution As early as Jinggangshan period,