中央苏区税收制度的创建是与根据地的土地制度变革紧密关联的。在传统的乡村社会里,土地是主要生产资料和衣食之源,是财富的象征,控制了土地就控制了农村。中国革命的根本问题是农民问题,农民问题的核心是土地问题。农民是最讲实际的,占中国人口80%以上的农民,对于拥有自己的土地,有着强烈的要求。 The establishment of the tax system in the Central Soviet Area is closely linked with the change of the land system in the base areas. In the traditional rural society, land was the source of the main means of production and the source of food and clothing, a symbol of wealth, and land was controlled to control the rural areas. The fundamental problem of the Chinese revolution is the peasant problem. The core of the peasant problem is the issue of land. Farmers are the most practical farmers, accounting for more than 80% of China’s population, and have strong demands on owning their own land.