大革命前后的苛捐杂税——以湖南为考察中心  

Great Revolution and Its Anteroposterior Exorbitant Taxes and Levies——A case study based on Hunan Province

作　　者：余进东[1] 

机构地区：[1]湖南商学院公共管理学院,湖南长沙410205

出　　处：《湖南商学院学报》2012年第6期72-77,共6页Journal of Hunan Business College

基　　金：湖南省哲学社会科学2010年重点项目--<土豪劣绅研究--以大革命时期的湖南为中心>(项目编号:2010ZDB43)

摘　　要：学界对清末民初的苛捐杂税往往极为义愤并出以基于公平正义上的声讨,较少全面详细的事实考察和冷静客观的学理探讨。本文主要以湖南为例,对大革命时期苛捐杂税的具体情形进行了较为详细的考察,简要分析了捐税繁苛的三大主因,并指出捐税繁苛直接导致了大革命时期湖南农民迅猛打击土豪劣绅运动的出现。As to the exorbitant taxes and levies of late Qing Dynasty,academia often show its righteous indignation and condemnation,rather than carry out comprehensive research of the facts and then draw conclusions objectively.This case study taking Hunan as its basis has a thorough investigation of the exorbitant taxes and levies in great revolution,figures out the three main reasons of it,and points out it’s the heavy taxes and levies that directly lead to the outbreak of Hunan peasant movement against despotic landlords.

关 键 词：苛捐杂税 大革命 轻徭薄赋 土豪劣绅 

分 类 号：F812.96[经济管理—财政学] F812.42