(一) 统一累进税制的建立中国共产党早在建党初期即倡导实施统一累进税,在土地革命战争时期曾做过尝试。抗战时期,中国共产党再次号召在她所领导的抗日根据地中推行。 1938年10月,武汉沦陷,抗日战争从此进入相持阶段。毛泽东同志在《论新阶段》一文中及时地提出,这一时期的财政经济政策应“以保障抗日武装部队一切必要供给,满足人民必需品的要求,并和敌人的经济封锁与经济破坏做斗争为目的”,“在有钱出钱的原则下,改订各种旧税为统一累进 (A) the establishment of a unified progressive tax system As early as the founding of the party, the Chinese Communist Party advocated the implementation of a unified progressive tax and tried during the Agrarian Revolutionary War. During the war of resistance against Japan, the Chinese Communist Party called once again for promotion in the anti-Japanese base she led. In October 1938, Wuhan occupied the war of resistance against Japan and entered a phase of stalemate. In his article “On a New Phase,” Mao Zedong put forward in a timely manner that the fiscal and economic policies of this period should “ensure that all necessary supplies by the anti-Japanese armed forces satisfy the needs of the people and fight the enemy’s economic blockade and economic destruction Purpose ”," in the rich money out of principle, to amend the various old taxes for the uniform progressively