抗日根据地的田赋整理  

The Restructuring of the Agricultural Tax System in the Anti-Japanese Base Areas

作　　者：张孝芳[1] Zhang Xiaofang

机构地区：[1]对外经济贸易大学国际关系学院政治学系,副教授北京100029

出　　处：《中共党史研究》2017年第9期30-40,共11页CPC History Studies

基　　金：国家社会科学基金项目"抗日战争时期中国共产党的政治动员与乡村治理结构的嬗变"(11CDJ003)的阶段性成果

摘　　要：抗战期间,面对日军的军事压力,抗日根据地政权需要最大限度地动员社会资源为抗战服务。作为"国家正供",田赋在各个根据地相继恢复。由于横亘在国家政权与农民之间的中间盘剥者截流了本应该由国家政权统一支配的税赋,根据地政权遂对田赋征收体系进行了整理。这些整理措施包括废除社书、清理粮册和清查田亩等。在民国以来国家政权内卷化的情况下,根据地政权进一步通过改造村政权来消除这些中间盘剥者,有效地实现了国家政权对乡村社会的直接统治。Facing military pressure from the Japanese army, the local state in the anti-Japanese base areas had to mobilize as many social resources as possible to meet the demands of the Anti-Japanese War. As a normal state tax, the agricultural tax system was reestablished in these areas. Since the middlemen between the state and the peasants withheld state revenue, the local state in these base areas restructured the agricultural tax system. The local state took measures, such as direct expropriations, the cleaning up of the grain hooks, and carrying out land inventories, in order to restructure the agricultural tax system. In the case of the involution of the national regime after the founding of the Republic of China, the local state in these base areas eliminated the middlemen by restructuring the village governments, thus more effectively realizing direct rule by the state in rural society.

关 键 词：抗日根据地 田赋整理 国家政权建设 

分 类 号：D231[政治法律—政治学] K26[政治法律—中共党史]