对川陕苏区税收问题的研考项定才土地革命时期，川陕苏区是仅次于中央苏区的第二大根据地，在其存在两年多的时间里（１９３３年１２月下旬──１９３５年３月底），红色政权为筹集资金适时颁发了税收法规，全面开征了工商统一累进税。下面笔者就川陕苏区工商税开征日期、... Research on Tax Issues in the Soviet Union of Sichuan, Shaanxi and Jiangsu During the period of the Agrarian Revolution, the Sichuan-Shaanxi Soviet Sub-district was the second largest base after the Central Soviet Area. During its existence for more than two years (late December 1933 to 1935 The end of March), the red regime to raise funds timely issuance of tax laws and regulations, the full introduction of a progressive tax business integration. The following author on Sichuan and Shaanxi Soviet industrial and commercial tax levy date, ...