中央红军到达陕甘宁革命根据地之前,陕甘宁苏区没有依靠税收解决经费的明确概念。形成这一状况的原因:一是革命尚处于砸烂国民政府和地方军阀税收的阶段;二是苏区地处偏土僻壤,经济落后且不够稳定,没有建立税收制度的环境和条件。中央红军到达陕甘宁,西征取得胜利后,部分地区建立税收机构的条件逐渐成熟…… Prior to the arrival of the Central Red Army in the revolutionary base areas of Shaanxi, Gansu and Ningxia, there was no clear concept of relying on tax revenue to solve the problem. The reasons for this situation are as follows: First, the revolution is still in the stage of smashing the tax revenue of the national government and local warlords; second, the Soviet area is located in remote and backward areas and is not stable enough and there is no environment and conditions for setting up a tax system. After the Central Red Army arrived in Shaanxi, Gansu and Ningxia, the conditions for setting up a tax agency in some areas gradually matured ...