数目字、民主与动员:从合理负担到统一累进税——以太行抗日根据地为中心的考察  

Figures,Democracy and Mobilization:From Reasonable Burden to Uniform Progressive Tax--Investigation Centered on the Taihang Anti-Japanese Base Area

作　　者：王志峰 Wang Zhifeng

机构地区：[1]山西大学马克思主义学院,山西太原030006

出　　处：《苏区研究》2020年第3期98-110,共13页

摘　　要：在太行根据地草创时期,地方各抗日政权自筹自支,粮食征收无定时、无定额、无定制。黎城会议之后,制定了统一的合理负担政策,但存粮存款的征收导致农民发展生产的意愿下降。尽管太行根据地宣称统一累进税以"标准亩"计征,辛勤劳作增产的部分不纳税。但由于战争的长期消耗,太行根据地每年又会下达明确的粮款数额,合理负担和统累税细则最终成为村民计算分数的标准。为了减少自身的负担额,村民们互相揭发隐瞒,进行负担"挤分",导致民主评议变成了民主摊派,本应以"农民—国家"维度呈现的负担轻重问题遂衍变成了农民之间是否公平的问题。面对任务导向的数目字征收,思想教育、良心检讨、榜样引领、革命竞赛等诸多策略被交替运用,展现了共产党对基层干部与群众的强大的战争动员能力。During the initial period of Taihang Base Area,the local Anti-Japanese regimes raised and supported themselves,and there was no fixed time,quota or customization for grain collection.After the Licheng conference、a uniform reasonable burden policy was formulated、but the collection of deposits in grain and money led to the decline of farmerswillingness to develop production.Although the Taihang Base Area claimed to unify the progressive tax to be levied on " standard Mu",and the part exceeding the standard will not be taxed on due to hard work.However,due to the long一term consumption of the war,the Taihang Base Area will issue a clear amount of grain every year,and the detailed rules of reasonable burden and tax accumulation will eventually become the standard for villagers to calculate their scores.In order to reduce their own burden,the villagers exposed and concealed each other and " squeezed and divided"the burden,which led to the democratic evaluation becoming a democratic apportionment.The weight of the burden that should be presented from the perspective of fanner一state turned into the issue of fairness between farmers.Faced with the task一oriented collection of figures,ideological education,conscience review,leading by example,revolutionary competition and many other strategies were used alternately,showing the communist party s strong war mobilization ability for grassroots cadres and the masses.

关 键 词：合理负担 统一累进税 数目字 民主评议 政治动员 

分 类 号：F812.42[经济管理—财政学] D231[政治法律—政治学]