动员、民主与累进税:陕甘宁边区救国公粮之征收实态与逻辑

Mobilization,Democracy and Progressive Taxes;The Facts and Logics for Collection of Grain Taxes to Save Nation in the Shaanxi-Gansu-Ningxia Border Region

陕甘宁边区是中共敌后抗日根据地的指挥中枢和战略后方,在敌后根据地中最早实行救国公粮制度。在整个抗战时期,陕甘宁边区的救国公粮先轻后重,最后又有所减轻。早期过于仰赖外援,当外援突然断绝之后,救国公粮不得不临危受命,以解财政危机。在中共的意识形态里,救国公粮是按累进征收的,但在实际运行过程中,基本上依靠政治动员来完成,累进条例成为具文。1941年公粮畸重,政治动员遭遇其极限,于是在村和乡的层次上引入民主评议,以此消解公粮畸重问题。但由于公粮在县级层次上的分配不均,村和乡的民主评议实际效果并不理想。因此,1943年之后,公粮征收逐步走上进行土地调查、强调累进的农业累进税轨道。

The Shaanxi-Gansu-Ningxia Border Region was the commanding center and strategic rear area of the Chinese Communist Party's backstage bases,and also was the first place to adopt the system of collecting grain taxes to save nation.During the whole Resistance War,the grain taxes to save nation in the Shaanxi-Gansu-Ningxia Border Region were small in amount in early stage,but later increased a lot,and decreased to some degree in last stage.In early stage the CCP relied too much on foreign aids,when the foreign aids stopped suddenly,it had to collect grain taxes to save nation immediately to resolve financial crisis.In the ideology of the CCP,the grain would be collected according to progressive taxes,but in the actual operation process,the task was fulfilled mainly by political mobilization,and the regulation of progressive taxes was mere formality.In 1941,grain taxes were too heavy,and the political mobilization reached its peak.The CCP introduced democratic discussions in villages and towns to resolve the problem of too much grain taxes.However,because the distribution of grain taxes in county level was unequal,the effects of democratic discussions in villages and towns were not very good.Therefore,after 1943 the collection of grain was gradually put on the track of investigating lands and emphasizing agricultural progressive taxes.