Progressivity

During Anti-Japanese War, the Chinese Communist Party made new policy--reasonable burden, centralized income and expenditure, centralized progressive tax, separate agricultural tax and industrial and Commercial tax.

抗日战争时期,晋察冀抗日根据地的合理负担、统收统支、统一累进税、农业税和工商税分别征收等政策,使人民负担在当时特定社会条件下逐渐完善并趋向合理。