近代乡村税赋问题产生背后的国家因素——对20世纪二三十年代中央政府农村政策的宏观考察

The Role of Nation in Causing Rural Tax Problem in Modern Times

政府作为国家的载体,在社会发展进程中扮演着十分重要的角色。由于政府对社会的作用存在消极的一面,而且税赋又是政府与社会联系的重要纽带,因此,面对南京国民政府时期严重的乡村税赋问题,应首先考虑南京中央政府在问题产生中所扮演的角色。从宏观层面看,南京中央政府对乡村基层社会渗透的方式就是史无前例地加大对农村赋税的征收。再者,在近代中国的现代化过程中,南京中央政府对农业和农村的定位也存在较大差错。因此,通过对20世纪二三十年代南京中央政府农村政策的考察可以看出,国家因素在近代乡村税赋问题的产生中起着主要作用。

The government is the national carrier, and also a major factor in analyzing historical issues. It plays an important part in the process of social development. Because the role of nation linking with society has du al characters of activity and passivity, and tax is an important link between government and society, therefore, Nan jing Central Government played an important part in severe rural tax problem in the time of Nanjing Government. Seen from macro level, the style taken by Nanjing Central Government has penetrated into rural grassroots society to increase peasants＇ taxes unprecedentedly. Moreover, in the process of Chinese modernization, Nanjing Central Government had a wrong idea on the location of agriculture and rural areas. By the investigation into rural policies taken by Nanjing Central Government in 1920s and 1930s, we can see that nation factor played an important role in causing rural tax problem.