民国时期农业税率辨析

Analysis on the Tax Rate of Agriculture in the Period of Republic of China

长期以来,学界主流观点一直认为民国时期的农业税率极高,农民负担极重,但同时也存在与之相反的看法。各地赋税占土地收益和农户支出比例,有高有低,据之难以判断农业税率之轻重。在考察民国时期农业税率时,应注意名义赋税与实际赋税、不同阶层农民的不同赋税、不同地区的不同赋税、不同时段的不同赋税、不同考察者眼中的不同赋税等问题。总体看来,农业税率占土地收益比例因时段、地域、农户阶层不同而存在差异,它既不是低税率,也不是奇高无比,但是不可否认的是,赋税的确是农民生产和生活的一个沉重负担。

For a long time,the viewpoint of the tax rate of agriculture being very high and peasant＇s burden being really heavy was the main trend in the period of Republic of China,but the opposite opinions were being talked at the same time.Proportions of agriculture tax to the land-profit and household expenditure were different in areas,so it＇s difficult to judge the tax rate of agriculture is heavy or not.When studying the tax rate of agriculture in the Republic of China,we should consider the following five questions：the nominal-tax rate and the actual tax-rate,tax rates of different rank peasants,tax rates of different areas,tax rates of different times and tax rates in the eyes of different observers.Overall,the proportions of agriculture tax to the land–profit varies in different times,areas and different ranks of peasants,it is neither very low nor very high.However,it is undeniable that the tax rate of agriculture is a very heavy burden to peasants＇ lives and production.