从旧派新摊到依率计征:1949一1950年浙江省公粮征收方式的转变  

From Redistribution of Old Assignment to Rate-Based Levies:The Transformation of Grain Collection in Zhejiang Province in 1949-1950

作　　者：张世杰 Zhang Shijie

机构地区：[1]浙江大学中国近现代史研究所,杭州310058

出　　处：《中国经济史研究》2024年第6期51-65,共15页Researches in Chinese Economic History

摘　　要：建政初期,中共浙江省委面对财政困难和任务压力,1949年度的公粮征收采取了旧派新摊的方式,造成农民负担过重。尔后在1950年度公粮征收中,浙江省委通过土地整理梳理了全省土地面积并基本厘清了土地占有关系,利用调查定产的新方法确定计税产量,使征粮实践从旧派新摊过渡到依率计征,大致实现了任务与政策间的平衡。征收方式的转变保证了征粮任务顺利完成,也为之后全国范围内的查田定产提供了经验与方法,进而推动了全国农业税收方式向依率计征转变,体现了南方新解放区征粮工作对新中国初期农业税收体系建设的影响。In the early days of the establishment of the government,the CPC Zhejiang Provincial Committee faced financial difficulties and task pressure,and adopted heavier and faster measures to collect public grain in 1949,using the old and new way to emphasize the task of grain collection,resulting in excessive burdens on farmers and causing a series of problems.In the collection of public grain in 1950,Zhejiang Province sorted out the land area of the whole province through land consolidation and basically clarified the land ownership relationship,and determined the tax output by using the new method of investigation and determination of production,so that the practice of grain collection from the old and new distribution to the rate of tax collection,and roughly realized the balance between tasks and policies.The transformation of the method of collection not only ensured the successful completion of the task of grain collection,but also provided experience and methods for the subsequent nationwide investigation and production determination,and then promoted the transformation of the national agricultural tax method to the rate-based tax collection,reflecting the impact of the grain collection work in the Southern New Area on the construction of the agricultural tax system in the early days of New China.

关 键 词：征粮 旧派新摊 依率计征 调查定产 

分 类 号：K27[历史地理—历史学] F329[历史地理—中国史]