一个区域社会内的农民田赋负担问题

【作者】 张启耀；

【导师】 王先明；

【作者基本信息】 南开大学 ， 中国近现代史， 2009， 博士

【摘要】 自晚清以来,政府财政拮据日甚一日,而农民的税赋则越来越重,及至20世纪二三十年代,田赋税负赋额攀升到令人难以置信的高度,而田赋征收也在性质上发生了重要的变化,出现了地方政府征收行为脱离中央政府控制和高度随意性的特征。因此,这一时期的田赋负担问题已不仅仅是一个简单的税务活动,而成为挟裹着经济问题、政治问题等诸多危险漩涡的社会问题。20世纪二三十年代正是阎锡山统治山西的重要时期,也是他从事战争活动和实施“村制”改革的主要时期,由于军事割据和长期“村制”建设的资金需要,山西农民的人均田赋赋额竞比山东、河南、安徽、湖北等大多省份都要高,另外,在阎锡山势力所及的范围内,包括山西、绥远、察哈尔、河北等省,田赋负担的变种——“兵差”负担要比全国其他省份明显重得多,且几乎每个县份都受到“兵差”的祸害。从阎锡山的长远打算来看,他是试图借助村制整顿,以村长制取代里甲制,实行新的催粮纳税制度,但山西各地的田赋征收方式随着“村制”建设的实施效果不同而有所变化,有些县份实行得较好,在某些县份却遭到保守势力的抵制,结果造成了各地田赋征收方式的混乱,为阎锡山的赋税征收带来一定的消极影响。但是,也可以看到,阎锡山政府对县属是令必行、行必果,管理较为严紧,确立了县长直接领导下的以村长为中心的村庄管理体制和“以村为纲”的田赋征收体制,基本把握住了田赋征收的方向。而且,由于阎锡山政权在基层社会构筑了严密的行政统治网,因此,田赋征收也体现出明显的网络性;同时,阎锡山政府对农村社会的掠夺又具备手段上的多样性,如从征粮摊款到征派公差再到征发徭役等,因而,这种掠夺性又具有很强的隐蔽性和欺骗性。所以,从全国范围来看,这一时期的山西田赋征收进行得还是较为顺利的。此外,阎锡山的村制改革对山西农村行政体制的完善和防御体系的建立起了一定作用,对农村的治安环境有一定的改变,从而使山西农村的暴力抗粮抗税斗争受到很大的抑制,由此,这一时期的山西农村社会秩序也较为稳定。相对而言,以村长副为代表的山西村庄领导阶层并没有形成对县政完全把持的局面,但由于阎锡山对地方势力有一定的依赖和妥协,因此,尽管政府出台了各种规章制度以规范和监督村长副的公务行为,农村的贪腐现象却有增无减,且地主劣绅掌握和把持了农村政权。不过,随着后来政府征收政策的日益苛重,农村赋税任务成为一种无法圆满完成的事务。很多时候,村长副不得不垫付上交的赋税,有为此而倾家荡产或丧命者。这样,不要说地主富农,就是一般的农户也不愿担此职务。从整个山西田赋政策的实质来看,它是阎锡山政府对农村的一种更具有隐蔽性的剥削政策,但也同样是加剧山西农村经济崩溃和农村社会衰落的重要原因。因此,从长远来看,要取得社会经济的真正繁荣和社会秩序的长期稳定,多予少取的建设性的农村政策是十分必要的,这正是历史留给我们的深刻教训。更多还原

【Abstract】 Since Late-Qing , government finance was always on a deficit, and farmers be charged with taxes more and more heavily . In the period of 1920’s and 1930’s, farmers’ burden of land tax was incredibly heavily , and levy by local government was casual, and out of control of central government. So, the problem on the burden of land taxes by farmers was not only a action of taxation, but also a dangersocial problem which carried economic and political whirlpools.1920’s and 1930’s was the important period Yen Hsi-shan controlled Shanxi and major period Yen Hsi-shan took part in wars and reforming of rural systems. Because of funds demand, the burden of land tax on every farmer in Shanxi was heavier than the burden in most provinces such as Shandong , Henan , Anhui , Hubei , ect . Meanwhile , in Shanxi , Suiyuan , Chahar , Hebei provinces , in where Yen Hsi-shan had stronger power, farmers’ army corvee which was the variety of burden of land tax was also heavier obviously than other provinces in whole country , and nearly every county in these provinces suffered from army corvee.According to his long-term plan, Yen Hsi-shan tried to set up a new systems to impose land tax by rectifying country systems of Shanxi . Because of different reforming effectiveness in different places , imposing styles varied greatly in counties in Shanxi. The situation blocked the imposing on land tax . But on the other hand , Yen Hsi-shan Government supervised and managed the heads of counties strictly in imposing land tax ,established a new system in which heads of counties were the leaders , and heads of villages were the centre of village management, and villages were taken as the key link in the institution of imposing land tax , so , Yen Hsi-shan held a correct policy in imposing land tax . In addition , imposing land tax in Shanxi had obvious character of network because of strict administrative ruling-net being built by Yen Hsi-shan Government in substrate society .Meanwhile , the government harried villages by multifarious ways , such as grain levies , tolerancing farmers and requisitioning for corvee , thus , the predation bore obvious elusiveness and fraudulence . For these reasons , imposing land tax in Shanxi was favorable around the nation in this period . Moreover, reforming of rural systems launched by Yen Hsi-shan operated to the perfection of rural administrative system and defense system of Shanxi, and for this reason , to a certain extent, the reforming made rural public security better . The situation restrained rural violent behaviors of refusing to pay grains and tax in Shanxi, therefore , rural social order in Shanxi was more stable than other provinces in this period .Relatively , rural leaderships represented by heads of villages in Shanxi didn’t control county governments. However , because of Yen Hsi-shan’ dependence and compromise on local forces , rural corruptions grew more and more , landlords and flashmen caught hold of rural political powers , though Yen Hsi-shan Government stipulated a lot of regulations . But , with the increasing land tax imposed by government, rural taxation task usually couldn’t be fulfilled , and heads of villages often had to pay tax to government for fanners ,some of them broke the bank or lost their lives . Therefore , common farmers were reluctant to hold the post, let alone landlords and rich peasants .essentially, the land tax policy of Shanxi was a more well-concealed exploiting one , and eventually aggravated economic breakdown and social decline in Shanxi villages .From this deep lessons of history , for a long developing target, the article thinks that it is constructive rural policy which gives more to farmers and takes less from farmers that can flourish social economy and stabilize public order.更多还原