摘要
国民经济恢复时期,西南地区的农民负担主要表现为农业税负担,此外,还有某些摊派和义务工等非税负担。从典型材料来看,这一时期农民的负担比较重。这一状况与当时财政经济非常困难直接相关。以农业税为主的农民负担对充实财政,促进国民经济恢复起了重要作用,农民对乡村公共需求的分摊,有力地支持了基层政权的建设与巩固。
In Economic Recovery Period, the burden of southwest peasant mainly was agricultural tax. Apart from this, there still were some temporary expense apportion and no-pay labor. Viewed from the representative data, peasant's burden was quite heavy. This condition was straightly related to the finance difficulty at that time. The agricultural tax had made great contribution to enrich finance and promote economic recovery. Peasant's share of common requirement effectively assisted to construct and consolidate the grassroots of new regime.
出处
《西南师范大学学报(人文社会科学版)》
CSSCI
北大核心
2005年第1期104-108,共5页
Journal of Southwest China Normal University(Philosophy & Social Sciences Edition)