华中抗日根据地田赋征收考述

An Investigation of Collection of Land Taxes in the Anti-Japanese Base Areas in Central China

在抗日根据地初创时期,共产党领导的游击武装就已经在华中部分地区征收田赋和田亩捐。随着抗日民主政权的建立,田赋征收在华中抗日根据地全面展开。在田赋征收过程中,各根据地较好地贯彻了"量能纳税"的原则。令人关注的是,抗日民主政府还采取了田赋征粮、清查田亩、废除册书制度、整顿征收秩序等重要举措,实现了华中田赋征收史上的重大变革。华中根据地田赋征收取得了良好的业绩,为新四军坚持华中抗战提供了稳定的经费来源。

As early as the initial stage of the anti-Japanese base areas the guerrilla forces under the leadership of the CPC started to collect land taxes and taxes per mu of land in part of Central China. With the establishment of the anti-Japanese democratic regime, the collection of land tax was in full swing in the anti-Japanese base areas across Central China. In the course of tax collection the principle of paying tax according to abilities was well upheld. It is noteworthy that the anti-Japanese democratic governments also adopted measures such as the grain tax on land, making an inventory of land, the abolition of the land-conferring system and rectifying the tax collection order, thus bringing about a major change in the history of land tax collection in Central China. The remarkable achievements in the base areas provided a stable source of funds for the New Fourth Army to persist the War of Resistance against Japanese Aggression in Central China.