“刚性”与“弹性”:村庄账簿所见太行根据地农村统一累进税的计算  

Inflexibility and Flexibility:Calculation of Unified Progressive Tax in Rural Areas of Taihang Revolutionary Base Area as Seen in Village Account Books

作　　者：冯小红[1] Feng Xiaohong

机构地区：[1]河北省高等学校人文社会科学重点研究基地“邯郸学院太行山文书研究中心”,河北邯郸056005

出　　处：《苏区研究》2024年第5期30-43,共14页Soviet Area Studies

基　　金：河北文化研究项目“冀南地区晋冀鲁豫边区军政机关旧址调查与保护研究”(HB19WH14)。

摘　　要：太行山文书藏有三册偏城县西安居村赋税征收组织编制的1945年秋季全村统一累进税分户计算账簿,对其开展整理研究,可将统一累进税的研究推进到农村基层的具体操作层面。通过剖析这三册账簿可知,西安居村赋税征收组织在计算统一累进税时,较为严格地执行了相关法规。虽然常常出现技术性误算,但是这些误算对大多数农户的负担分数影响都不大,还不足以改变统一累进税负担面的基本分布。在计算过程中,村庄赋税征收组织利用扣除“歇扇地”产量的做法,将贫农阶层的一小部分负担主要转嫁给中农阶层,在村庄内部实现了对各阶层负担的自我调适;在对土地单产使用七成年景下常年应产量的前提下,村庄赋税征收组织以两种不同的办法,将受灾户的相应负担转嫁到未受灾户身上,在村庄内部实现了对受灾土地负担减免的自我调适。西安居村赋税征收组织对统一累进税的计算过程显示,太行根据地农村的新型乡村治理体系在应对上级交办的任务时,采用了“刚性”与“弹性”相结合,以“刚性”为主、“弹性”为辅的治理原则。The Taihang Mountains Documents contains three volumes of account books recording the unified progressive tax household calculation for the entire village in the autumn of 1945 compiled by the tax collection organization of the Xi'anju Village in Piancheng County.Conducting research on them can promote the study of unified progressive tax to the specific operational level of rural grassroots.By analyzing these three account books,it can be seen that the tax collection organization of the Xi'anju Village strictly implements relevant regulations when calculating the unified progressive tax.Although technical miscalculations often occur,these miscalculations have little impact on the burden scores of most farmers and are not enough to change the basic distribution of the unified progressive tax burden.In the calculation process,the tax collection organization of the Xi'anju Village used the method of deducting the output of"unsuitable planting land"to transfer a small part of the burden of the poor peasant class mainly to the middle peasant class,achieving self-adjustment of the burden of each class within the village;Under the premise of using the annual yield of 70%of the land per unit area as annual production capacity,the tax collection organization has adopted two different methods to transfer the corresponding burden of affected households to non-affected households,achieving self-adjustment of reducing the burden of affected land within the village.The calculation process of the unified progressive tax by the tax collection organization of the Xi'anju Village shows that the new rural governance system in the Taihang Revolutionary Base Area adopts a combination of"inflexibility"and"flexibility"in response to the tasks assigned by superiors,with"inflexibility"as the main principle and"flexibility"as a supplement as the governance principle.

关 键 词：统一累进税 计算 太行山文书 村庄账簿 

分 类 号：F329[经济管理—产业经济] F812.9[历史地理—历史学] K269.5[历史地理—中国史]