政治法律化:中央苏区农业税制演化轨迹  

Evolution Path of Agricultural Tax System in the Central Soviet Area:An Examination Based on the Relationship Between Politics and Law

作　　者：邓子琴 DENG Ziqin(South China Normal University,Guangzhou Guangdong 510006,China)

机构地区：[1]华南师范大学,广东广州510006

出　　处：《山西警察学院学报》2023年第6期46-56,共11页Journal of Shanxi Police College

摘　　要：农业税是中央苏区主要的税收来源,围绕农业税的制度构建为新中国农业税制提供了有益经验。由于处在战争的大背景下,中央苏区农业税制随战争形势频繁变更,表面上与现代税收稳定原则相悖,但却是践行战争使命的必然要求,更是政治与法律两种治国手段在战争背景下互相助力之体现,同时是中国共产党执政经验的有机组成部分。中央苏区农业税制由法律建构,首先回答了自身正当性的问题,这既源于政权的外部赋权和自身给予不同阶级以不同税收待遇的无产阶级专政立场,也依赖于内部不断合理化的制度修正。中央苏区通过立法逐步构建契合实际的农业税收秩序,将各地税收自主权统归中央,为农业税的实施奠定了基础。为完成筹集财政经费的历史使命,中央苏区农业税制几经立法调整,税率从低到高,但仍较国民政府田赋制更为进步。而正因税负的逐步加重,加之战争的破坏和经济发展水平的限制,中央苏区必须借助广泛宣传的政治手段,并在宣传中强调纳税重要性以完成法定的征税任务。Agricultural tax is the main source of taxation in the Central Soviet Area,and the system construction centered agricultural tax has provided useful experience for the agricultural tax system of New China.Under the background of the war,agricultural tax system in the Central Soviet Area changed frequently,seemingly contrary to the stability principle of the modern tax system.However,it was inevitable in order to complete the war mission;it was the political-legal mutual assistance for governance in the war context;and it is an organic part of the governance experience of the Communist Party of China.The agricultural tax system in the Central Soviet Area was based on the law,a demonstration of its validity.This stemmed from the external empowerment of the political power and the proletarian dictatorship position to provide different tax treatment to different classes,as well as relied on its internal system revisions which were rationalized gradually.At the same time,the Central Soviet Area gradually established a practical agricultural tax order through legislation,centralizing the local tax collection right,which laid foundations for the implementation of agricultural tax.In order to fulfill the historical mission of raising financial funds,the agricultural tax system in the Central Soviet Area had undergone several legislative adjustments,from low tax rates to high,but still more progressive than the land tax system applied by the National Government.Due to the gradual increase in tax rates,coupled with the destruction of the war and the limitations of the economic development,the Central Soviet Area must rely on the political means to propagate and emphasize the tax significance extensively so as to finish the legal tax collection task.

关 键 词：中央苏区 农业税 税收权力 宣传 

分 类 号：D929[政治法律—法学] D231