February 9, 1937, the twenty-ninth lunar calendar, Chinese New Year's Eve. Pen × fun × Pavilion www. ｂｉｑｕｇｅ。 ｉｎｆｏ

When Xiao Lu returned to Mukden last night, he hid in the royal compound to write, and he wrote a report on the work of the advance team in these days, which mainly analyzed the current situation of national industry and agriculture in the northeast, and also analyzed the current situation of various classes in the northeast.

The national industry in Northeast China has been disastrously hit by the dumping of Japanese goods, and can only survive in some handicraft industries and other fields. All machine building was in the hands of the Japanese. Coal mines, iron and steel, machine building, chemical industry, etc., were all controlled by the Japanese. A large number of industrial products, a large number of military supplies were transported to North China and the Japanese mainland.

In the agricultural aspect of the Northeast, on the surface, opium is the main problem. A large amount of land was cultivated on opium, the most serious in western Liaoning and other places. The manipulator behind the opium operation is the Japanese Army.

But, in essence, the main means of Japanese plunder was taxation. From the puppet Manchurian Ministry of Finance to the provincial government, to the county (banner), village, and street, there are all set up collection agencies, and there are also tax revenues at the disposal of the political power at all levels. The tax plundering of the puppet Manchurians was mainly carried out in three aspects: one was industrial and commercial taxation, the second was land endowment, and the third was customs duties.

Industrial and commercial taxation. Before the "918" incident, there were 13 types of industrial and commercial taxes levied by the local government in Northeast China. During the period of the Puppet Manchurians, there was a tendency for industrial and commercial tax revenues to increase.

Tian Fu. At the time of the September 18 incident, there were more than 17 million hectares of cultivated land in Northeast China. In 1936, the Cadastral Consolidation Bureau was set up in the puppet State Council to clean up the ownership of land and expand the collection of agricultural taxes.

In 1936, the local taxation law was promulgated, including land taxes to the central government of the puppet Manchurians, mu donations to local revenues, and street and village fees and armor protection fees to local governments at the grassroots level. In North Manchuria, large landlords account for only 3 percent of the total number of peasant households, but they own 50 percent of the land, while landless households account for 63 percent of the total number of peasant households, and small landowners account for 21 percent, but they are responsible for almost all of the land endowment.

The Japanese puppets also used "grain out of load" to plunder. That is, the administrative means of compulsory purchase are used to force the peasants to sell grain at low prices, which generally account for more than 40 percent of the total output. Since 1931, millions of tons of soybean oil and soybean cake have been exported to Japan every year.

The third is tariffs. The Japanese puppet plundered the Northeast tariff, and it took a lot of twists and turns. Because the tariffs of old China at that time were still supervised by the General Department of Taxation, which was controlled by the British imperialists and others, the customs revenues under its jurisdiction were directly used to pay off foreign debts. In addition, the Customs Affairs Department of the Ministry of Finance of the Kuomintang government also has customs supervision offices in some areas of Northeast China.

The puppet Fengtian provincial government instructed the Dalian Customs, which accounts for about one-third of the tariff revenue in Northeast China, to sever relations with the Chinese Customs and stop paying taxes. Now, the tariff on Japanese goods is very low, and a large number of Japanese goods enter the Tohoku.

In addition to the above three types of tax plunder, there is also a kind of "compulsory savings" with the nature of compulsory collection. From 1939 onwards, all staff members were required to withhold 2 to 8 per cent of their salaries on a monthly basis as savings, which were not paid until death. It is called savings, but it is actually apportionment, and the scope can be described as all-encompassing, and buying a little odd goods such as a small pack of cigarettes must also come with a certain savings ticket.

At present, the fiscal revenue of the puppet Manchurians has been 152,920,000 yuan since 1932; Special income was $26.36 million.

Koji also analyzed the class that relied on the Japanese for their survival. One is the big traitor, there are Manchurian ministers who follow Pu Yi, this kind of person is the Japanese are wary of. There is also a Japanese-educated group of people who are very trusted, and many of them have real power. These two groups of people are resolutely targeted, because they are extremely difficult to approach and difficult to win over.

One type of person is the middle and high-ranking officials of the puppet Manchu regime. These people are tablet officials, and the real power is the Japanese deputy. Although they do not hold real power, they are vested interests in the puppet Manchurian rule. For these people, we should focus on cracking down and strive for supplementation.

Most of the grassroots officials of the puppet Manchurians were some local gentry and their children. They were small and medium-sized landlords, had family businesses, and were oppressed by various social forces, so they had to cooperate with the Japanese. Life under Japanese rule was much worse than before, and although there was a salary, the main income was their own land. This kind of person is the object of struggle and unity.

Unlike the south, the landlords in the northeast, because of their vast land and sparse population, own a larger amount of land than the southern landlords, but because of extensive farming and low income, the landlords' living conditions are not as good as those of the middle peasants in the south. If the per capita is less than a day, then you have to rely on part-time work to supplement the family.

The puppet police are the main force of the puppet Manchurian local rule, including the public security police, the economic police, and so on. Among these people are quite a few ruffians and bandits, many of whom have done many evils and have blood debts, and are the targets of attack. Most of the puppet army were landless peasants, but there were also some bandits and ruffians who should be treated differently.

As for the bandits, most of them have been incorporated by the Anti-Japanese Federation and the Volunteer Army, and some have been incorporated by the puppet Manchurians and become a puppet army. They should be treated differently.

The common people, in the plains there were middle peasants and poor hired peasants, in the mountains there were lumberjacks and miners, and these people, especially the mountain people, were the main force against Japan. As long as the landless peasants have land, they will become a staunch force in the resistance against Japan. At present, the advance team has distributed several thousand hectares of land to more than 2,000 peasant households. Almost all of these people were the strength of the advance team.

In his report, Xiaolu also talked about the phenomenon of landless peasants entering Manchuria in Guannai. Many of these people were conscripted as laborers by the Japanese and sent to various mines and construction sites, and some were sent to the Sino-Soviet border to build military installations. These people should be a potentially important source of troops for the Red Army.

At noon, Xiaolu and Li Fanglin came to Xue Rui's house to celebrate the New Year at his house.

Xue Rui is separated from her parents, therefore. I paid special attention to this Spring Festival, not only made new clothes, but also bought some more good things.

This year, I eat dumplings during the New Year. Most of the dumplings are filled with pork and sauerkraut, but there are also other fillings, but there are very few. Although the Xue family made pork and sauerkraut dumplings, they bought a lot of dried seafood from Dalian, and made a sauerkraut seafood hot pot, a pork stewed vermicelli, and a chicken stewed with mushrooms.

Xiaolu bought liquor and a kick of pork, while Li Fanglin bought dim sum and firecrackers to help the Xue family have a good time. The Xue family's sorrow has been diluted a lot.

Now that the family is not a traitor, they can still buy these things during the New Year, and they are already a first-class family.

Xue Rui has been engaged in confidential work in the ready-to-wear shop at home for half a year, and has also gone to other places for a few hours. For his safety, the advance team specially arranged a guy at her house, and also took down the shop next door to her house, and dug a tunnel. The people who usually come to contact her go next door instead of going to her house.

Her parents have long felt that she is anti-Manchurian and anti-Japanese, and they did not agree at first, but then they slowly got used to it, and they had to help her if they encountered anything, for example, they found some old friends to open a garment factory on Huanggutun North Street, ostensibly to produce shrouds, but in fact to produce cloaks and other materials for the Anti-Japanese Federation. Organizationally, the policy adopted for this factory is the same as that of other enterprises, which is also to invest funds, accounting for 40% of the shares.

Considering the importance of Xue Rui's confidential personnel, the advance team has decided to move his parents and Uncle Liu and other two old friends to Xi'an after the Spring Festival to settle down, and leave on the fifth day of the new year.

Xue Rui's parents were reluctant, but seeing that Xiaolu protected him well, their hearts settled down a little. Now, I am very reluctant to be separated from my children. In addition, the relationship between the daughter and Xiaolu has also been determined, which can be regarded as a little comfort to them.