统一与变通:太行根据地农村合理负担征收实况  

Unification and Change:The Real Situation of Reasonable Burden Collection in Rural Areas of Taihang Base Area

作　　者：冯小红 邹蓓蓓 Feng Xiaohong;Zou Beibei

机构地区：[1]邯郸学院地方文化研究院,邯郸056005

出　　处：《清华大学学报(哲学社会科学版)》2025年第1期106-124,262,263,共21页Journal of Tsinghua University(Philosophy and Social Sciences)

基　　金：2021年河北省社会科学基金项目“太行山文书童蒙类文献研究”(HB21LS002)。

摘　　要：1941年秋,太行根据地核心区农村征收合理负担是按照当年7月发布的《晋冀鲁豫边区合理负担征收暂行办法草案》的规定统一进行的。但是,经深入剖析邯郸学院藏太行山文书所见“1941年秋季偏城县西安居村合理负担征收表册”可知,地处太行根据地核心区的偏城县西安居村在征收合理负担的申报、评议、计算等步骤上,既在原则上坚持了《草案》的规定,又根据实际情况在某些环节上有所变通或使其具体化。经过对该村第二闾表册进行统计分析可知,合理负担在各阶级的分配大体形成了地主富农与一般农户(中农和贫农)平分的局面,既实现了“钱多多出,钱少少出”的原则,又在一定程度上平衡了负担面,对以往平均摊派和“富户捐”产生的偏向均有所纠正。In the autumn of 1941,the Reasonable Burden collection in rural areas in the core area of Taihang Base Area was uniformly carried out in accordance with“the Provisional Measures Draft for Reasonable Burden Collection in the Jin Ji Lu Yu Base Area”(Shanxi,Hebei,Shandong and Henan areas)issued in July that year.However,after in-depth analysis of the Taihang Mountains Documents collected by Handan University could be seen that the steps such as declaration,evaluation and calculation in the Reasonable Burden collection in Xi'an Ju village in Piancheng County located in the core area of Taihang Base Area,not only adhering to the provisions of the“Draft”in principle,but also changing in certain aspects based on actual situation or make it concrete.After a statistical analysis of the second village ledger,it could be seen that the distribution of reasonable burdens among different classes has generally formed an equal distribution between landlords,rich farmers and ordinary farmers(middle and poor farmers),which not only implemented the principle of“more money comes out more and less money comes out less”,but also balanced burden surface to a certain extent.It corrected the bias by past average distribution and“Wealthy Household Donations”.

关 键 词：太行根据地 合理负担 太行山文书 晋冀鲁豫边区政府 变通 合理负担表册 

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