The Struggle between Concealment and Anti-Concealment in the Policy of Equitable Burden-Sharing of the North China Base Areas during the War of Resistance against Japanese Aggression
Ba Zengqiang
(Hebei Academy of Social Sciences， Shijiazhuang 050051)
Abstract：The policy of equitable burden-sharing was an important fiscal measure implemented by the Communist Party of China (CPC) in the base areas during the War of Resistance Against Japanese Aggression， playing a crucial role in securing victory in the war. However， the implementation of this policy was not smooth but faced many difficulties， one of which was the concealment behaviors aimed at evading burdens. Consequently， the CPC initiated targeted anti-concealment struggles in the base areas. In the North China base areas， concealment was mainly manifested in hiding land and miscellaneous incomes， with various methods employed to evade the burden. To effectively counteract concealment and burden evasion， some base areas formulated specific penalties for violations of burden regulations， and local Party organizations carried out extensive publicity and educational campaigns tailored to local conditions. Through these combined efforts， the anti-concealment struggle in the North China base areas achieved significant effects. Civilians who had concealed assets came to realize their mistakes and corrected their actions， leading to increased support and endorsement of the policy of equitable burden-sharing among the local population. It is worth noting that the concealment of land by ordinary civilians was largely a reflection of their smallholder mentality and was often due to manipulation by unscrupulous individuals rather than a lack of national consciousness.
把增强. 抗战时期华北根据地合理负担中的隐瞒与反隐瞒斗争[J]. 华中师范大学学报（人文社会科学版）, 2025, 64(4): 112-119.
Ba Zengqiang. The Struggle between Concealment and Anti-Concealment in the Policy of Equitable Burden-Sharing of the North China Base Areas during the War of Resistance against Japanese Aggression. journal1, 2025, 64(4): 112-119.
2025, Vol. 64 
