Abstract: The tax system in the Shaanxi-Gansu-Ningxia Revolution Border Area (SGNRBA) was established and continuously improved based on the changing political, economic, and military situations, playing an important role in consolidating and developing the SGNRBA. The commodity tax system in the area was timely revised in terms of scope, tax rate, and collection methods. Although there were still some to be improved, the establishment and continuous improvement of the commodity tax system not only consolidated the economic foundation of the SGNRBA, but also provided an effective policy to against the enemy's blockade. Furthermore, it provided a blueprint for the tax system after the establishment of the People's Republic of China.