1928-1937年江苏田赋积弊与地方整顿论析  

Discussion on the Accumulated Disadvantages of Jiangsu Land Tax and Local Reorganization from 1928 to 1937

作　　者：袁凯琳 蒋蓉芳 YUAN Kailin;JIANG Rongfang(School of History,Nanjing University,Nanjing 210023,China)

机构地区：[1]南京大学历史学院,江苏南京210023

出　　处：《江苏海洋大学学报（人文社会科学版）》2023年第3期121-131,共11页Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）

基　　金：国家社会科学基金重点项目(16AZS013)。

摘　　要：1928年,田赋归属下移至地方,成为省、县的重要财源,然而田赋积弊依旧存在。作为国民政府统治核心区域的江苏省,试图建立行政、财政、地政、地价与田赋之间的联系,并于20世纪30年代确定田赋科则、银米改元。不过,田赋附加及摊派常超过田赋正税,农民负担较官方数据多出数倍乃至数十倍。究其原因,与财政制度、征赋人事、征收机制有关。在国民政府推动田赋整理的过程中,地方政府着力整理地籍、减少附加并建立预算体系,尽量实现直接征缴,尝试使用“田赋税票”以优化缴纳方式。从田赋正附税比例下降、田赋实征率向好的情况可知,1928—1937年间,江苏省在一定程度上遏制了田赋紊乱、中间层盘剥等弊病。与此同时,基层社会中农民、业户、册书、乡长各有考量,对整顿田赋存在顾虑;田赋与地价之间的市场联系始终未得构建;苏南、苏北农村内部结构与社会主要矛盾不尽相同,以上因素均给政府带来了超出其治理能力的现实难题。In 1928,the ownership of land tax was transferred to the local government and became an important source of income for provinces and counties.However,the long-standing disadvantages of land tax still exist.Jiangsu province,as the core area ruled by the national government,tried to establish the connection between administration,finance,land administration,land price and land tax,and decided in the 1930s that the land tax should be changed from silver rice to yuan.However,land tax surcharges and apportionments often exceeded the land tax,and the burden on farmers was several times or even ten times higher than the official data.The reason was related to the financial system,taxation personnel,and collection mechanism.In the process of the national government’s promotion of land tax consolidation,local governments focused on sorting out cadastres,reducing surcharges,and establishing a budget system to achieve direct collection as much as possible,and tried to use“land tax stamps”to optimize payment methods.Judging from the positive tax ratio of land tax and the positive rate of land tax collection,it could be seen that from 1928 to 1937,Jiangsu province curbed the disorder of land tax and the exploitation of the middle class to a certain extent.At the same time,farmers,landlord,levy personnel,and township chiefs in the grassroots society had their own considerations and had concerns about rectifying land taxes.The market connection between land taxes and land prices had never been established.The internal structure and main social contradictions of rural areas in southern and northern Jiangsu were not the same,and the above factors had brought practical challenges to the government that exceeded its governance capabilities.

关 键 词：分税制 江苏省 田赋附加 农民负担 

分 类 号：K263[历史地理—历史学]