I have written a rule for this in my 1940 National Advantages
Soviet Union
3. Scorched Earth
In response to the rapid German success on the eastern front, Soviet leaders left desolation as they retreated. The goal was to leave nothing for the Germans to use against the Red Army.
When you are attacked by an Axis power and more than one round of combat occurred then the attacking Axis power does not collect the IPCs for this territory the turn they capture it. On the third round of combat and onward, you may deal one die of strategic damage to any facility in the territory.
