华北根据地的社会变动与财粮征收工作  

Social Changes and the Work of Tax and Grain Collection in the North China Base Area

作　　者：杨豪 Yang Hao

机构地区：[1]天津师范大学历史文化学院

出　　处：《江苏社会科学》2024年第4期222-230,I0005,共10页Jiangsu Social Sciences

基　　金：国家社会科学基金项目“山东革命根据地工商税收研究(1937—1949)”(23BZS145)的阶段性成果。

摘　　要：在全面抗战和解放战争时期,华北根据地发生了包括阶级关系调整、基层治理转型和新旧精英更替等在内的一系列社会变动,这些社会变动对于财粮征收工作都产生了积极影响。阶级关系的调整构建了华北根据地财粮征收工作的合法性与权威性,各地民众交粮纳税的意愿大幅提升。基层治理的转型消除了传统财粮征收过程中固有的贪污中饱、负担不公和偷税漏税等积弊,降低了华北根据地财粮征收工作的中间耗损。新旧精英的更替则进一步增强了华北根据地各级政权的财粮征管能力,保证了财粮征收工作的有效性和持续性。财粮征收是一项系统工程,华北根据地财粮征收工作的锁钥在于中国共产党以“社会”推助“财经”,成功将财粮征收工作纳入社会变动的整体框架之中,不仅顺利完成了财粮征收的各项任务,而且彻底打破了清季民国财政扩张内卷化的制度桎梏。During the periods of the War of Resistance against Japanese Aggression and the War of Liberation,the North China base area underwent a series of social changes,including adjustments in class relations,transformation of grass-roots governance,and the replacement of old elites with new ones.These social changes had positive impacts on the work of tax and grain collection.The adjustments in class relations established the legitimacy and authority for tax and grain collection in the North China base area,significantly increasing the willingness of local people to pay taxes and deliver grain.The transformation of grass-roots governance eliminated inherent problems in traditional tax and grain collection,such as corruption,unfair burdens,and tax evasion,thus reducing intermediate losses in collection work.The replacement of old elites with new ones further enhanced the tax and grain governance capabilities of various levels of government in the North China base area,ensuring the effectiveness and sustainability of collection work.Tax and grain collection is a systemic project,and the key to its success in the North China base area lay in the Communist Party of China's approach of using"social"changes to promote"financial and economic"objectives.By successfully integrating tax and grain collection into the overall framework of social change,the Party not only smoothly completed various tasks of tax and grain collection but also thoroughly broke the institutional constraints of fiscal expansion that had persisted during the late Qing dynasty and the Republic of China.

关 键 词：财粮征收 社会变动 经济负担 华北根据地 

分 类 号：K269[历史地理—历史学] F329[历史地理—中国史]