石仓税率的演变(1772-1952)  

The Evolutionary Process of Agricultural Tax Rate of Shicang(1772-1952)

作　　者：曹树基[1] 单丽[2] 

机构地区：[1]上海交通大学历史系,上海200240 [2]复旦大学中国历史地理研究中心,上海200433

出　　处：《中国农史》2011年第3期38-54,共17页Agricultural History of China

基　　金：国家社科基金(08B2S031);上海市社科基金重大课题(2008DLS001)资助

摘　　要：本文描述了18世纪后半叶至20世纪中叶石仓农业税率由0.3%向18%演变的全过程。对于中国绝大多数地区而言,清代乃至民国政府实施的是低税制,交通不便的山区,税率尤低。1940年代的税率上升,与战时环境有关,而1950年代农业税的大幅增加,则是国家工业化战略的结果。This paper showed the evolutionary process of agricultural tax rate which increased from 0.3% to 18% in Shicang village from the latter half of 18th century to the middle of 20th century. The low and simple taxation were carried out in most regions of China in Qing dynasty and the Republic of China. It is noteworthy that the tax rate was much lower in the mountain areas where the transportation was inconvenient. The rise of the tax rate was related to the wartime in the 1940s and the sharp increase of it that appeared in 1950s could be attribute to the national industrialized strategy.

关 键 词：石仓 农业税率 

分 类 号：S-09[农业科学] K207[历史地理—历史学]