On the eve of the Anti-Japanese War, most of the land land is concentrated in a few landlords, and the farmers are in the landlord’s rented high-grade peeling. After the explosion of the Anti-Japanese War, the Central Committee of the Communist Party first rented the raising policy in the Ruichuan Conference, as one of the basic policies of improving the people’s lives. At the beginning of the Jinyu Ruyu, it is raised the slogan of "Secondary Different Remissive" and "Seed-Trends".
However, it is not soaked that the rental raising policy is not implemented. For the importance of rented rate reduction policies, Deng Xiaoping pointed out: "The policy of renting and hitting interest rate and interest rate, and has opened up a vast road to development production.
Where the resurrection is reduced, the enthusiasm of the majority of the working people is greatly enhanced.
"In order to extensively carry out the rental and interest rate, on April 5, 1941, the Northern Bureau of the CPC Central Committee proposed" the idea of ??the current construction of the Jinyu Yuzhu ", requiring the real estate and restriction, and the rent is generally Two-five principles, down interest rates to a half-standard "."
In order to consolidate the anti-Japanese national united front, Deng Xiaoping pointed out: "In addition to the rental rate of interest, the government also stipulates that SMS must be exchanged.
In order to reduce the relationship between the local level, the unity of all levels, strengthen the unity of all walks of life, and call on all the people’s efforts to produce the savings, from the self-sufficient road to the road of feeding. "Under Direct Leadership of Deng Xiaoping, the rent-raising and interest rate of the Jinyu Luyu Anti-Japanese Base is fully spread in the border, and has achieved remarkable results, becoming the enemy’s anti-Japanese base according to the establishment of the CPC Central Removal Ren. For example, the Taiyue Zhongzi District, "I started anti-corruption struggle in May 1942, and it is transferred to the rent to rent. A total of 1500 stone in the central area, a total of 1400 stone, returned to 206 million yuan, recover 1503 mu, pick back 507 mu, extract more than 4,000 acres of mixed land, 259 to the house " In the environment and war environment, the farmers are in the most underdevelopment of society.
They must not only maintain life overhead with a very low income, but also forced to accept military spending of various military, and the exploitation of rural landlord class. Therefore, alleviating and solving farmers’ burden is the key to the heart of the people. Deng Xiaoping pointed out: "Experience proves that who cares about the people’s problems, who can help the people want to fight against the enemy, protect the people’s interests, who is the leader of the masses.
"Deng Xiaoping attaches great importance to addressing the burden of farmers in accordance with the main leadership in the anti-Japanese anti-Japanese affixing of Jinyu Luyu.
He pointed out: "In the enemy, the enemy has implemented an endless manpower, the promotion of the promotion. The people’s burden exceeds the two times to three times, food, money, and the money have to be paid in the furniture.
"Deng Xiaoping not only puts many times in some instructions, reports or articles to reduce the burden of farmers, further expounding the idea of ??reducing the burden on farmers, but also from the actual situation of the ground, actively dedication to reducing the theoretical exploration and practical innovation of farmers burden, The work is actively implemented to implement a series of policies of the CCP and the Jinyu Luyu Border Government on the mitigation of farmers’ burden. The Jinyu Luyu anti-Japanese base is in reducing the burden on the farmers, "the implementation is a lot of money, the principle of less money, It is quantified into a cooperation with the quantity, both take care of the people’s burden and take care of the needs of the war.
More importantly, it is to make the burden method suitable for the need for rewarding development. The ‘deprecated food deposit is not burden’ above, it is for this purpose: to alleviate the burden of the people. "" In the enemy district and guerrilla area, we have adopted the reducing people’s burden to the enemy, protect the people’s interests. As a starting point for all enemy spacer policies.
"It is this kind of deep understanding and cognition of farmers, with the position and concept of peasant interests, making Deng Xiaoping more attaches more attention to reducing the burden on farmers. This shows his deep sympathy and care for the people of the peasants.
Deng Xiaoping has achieved remarkable results on reducing the implementation and practice of farmers’ burden ideas. According to Shanxi Yangcheng County Statistics: "The Republic of China) twenty-six (when the enemy is not immigrated), the average annual budes each year three-point two-point two, twenty-seven years (enemy has entered), due to the effects of improving reasonable burden, Every year, each person is twice, and even the 28th year, it is reduced to the hexagon of the six-way nine cents. "This not only guides the party and the government in accordance with the local party and the government to actively implement the practice of reducing the burden on farmers, but also solve the burden of farmers. The issue of heavy problems promoted the consolidation of the base and the development of the people’s army, won the extensive support of the general public. Actively implement a unified income tax (unified income tax is the tax system implemented by the anti-Japanese democratic government during the Anti-Japanese War period, which puts several asset taxes and income taxes on rural areas in one tax. Tax rate is divided by taxable Incumbent).
The collection of farming taxes in modern rural areas is to adopt a bilky way, and the final burden will return to the farmers. When Jin Yulu, the anti-Japanese base is initially created, the work has not entered the right track, and the work center is not enough to reduce the government’s burden policy.
Deng Xiaoping pointed out: "One of the biggest diseases in history is the village." Therefore, he leads Jin Yulu, "implementation of the county-oriented policy, stipulates that the village has no dispatched rights, reform This disease is.
In order to reduce the burden on the peasants, restoration and development According to the economic economy, Deng Xiaoping actively supports the implementation of unified incubitation tax.
Unified income taxes are the financial tax policy of the Communist Party of China.
In July 1941, the first plenary meeting of the Provisional Senarian of the Jinci Luyu Bian District will propose a unified income tax system. In this regard, Deng Xiaoping pointed out: "The unified income taxation approach adopted by the Border Interim Sustainments will be implemented in the Taihang District this year, which is more important to take care of all the layers, the burden is expanded, fully compliant with the Central Committee of the Communist Party of China The total number of policies is 80%. After unified income tax, it can not only further lay the financial foundation, but will inevitably improve the enthusiasm of all levels.
"In February 1942, the Second Conference of the Second Meeting of the Border Area Temporary Sencil will decide on the Pilot region.
On April 25, 1943, the border governance issued the "Draft Unified Tour Tax Temporary Tax".
The promulgation and implementation of unified incumbent taxation, with "there is money to pay, money, money less" as the basic principle, take care of the life of the poor, also take care of the interests of all other levels, reflecting reasonable spirit To alleviate the burden of farmers and ensure the stability of the financial revenue in accordance with the ground, it is conducive to stimulating the enthusiasm of the people to develop production and ease the rural class relationship.
The unified income tax has achieved a significant effect in the implementation of the Jinyu Ruyu according to the ground. According to statistics: "In 1942, the average burden (millet) is averaged, accounting for the average total revenue; in 1943, the average total income per person is 5 liters, the average burden of each person, accounting for total income %; 1944, each person averaged 2 stone, averaged average, accounting for the total income of its total income.
"(Excerpted from" Party ‘s Document ").