Abstract: The tax collection in the Central Soviet Area is a preliminary attempt with socialist nature. It is also the rudiment and preview of taxation of the People’s Republic of China. The great practice of taxation in the Central Soviet Area takes an extremely important historical position in the history of China’s tax revenue, and it still can provide important guidance and reference for the time being. From the perspective of tax management, this paper discusses in detail the practice of tax collection and administration in the Central Soviet Area from such aspects as strengthening the publicity of tax, improving the system of tax collection and management, perfecting the tax supervision, etc.. Then on the basis of summarizing the successful experience, it points out some realistic revelations.

Key words: Central Soviet Area; tax history; tax administration