统一累进税与减租减息:华北抗日根据地的政府、地主与农民——以晋察冀边区为中心的考察

The United Progressive Tax and Reduction of Rent and Interest: The Government,Landlords and Peasants in the Resistance Bases in North China——Centered on the Shanxi-Chahar-Hebei Border Area

抗战时期,统一累进税与减租减息构成了华北抗日根据地新的社会经济背景。晋察冀边区政府正是通过统一累进税和减租减息两个政策来汲取资源,以争取地主和农民的支持而进行持久抗战。统一累进税的负担面达到了80%左右,原来不承担赋税的贫苦农民也承担了统一累进税。就其实际效果来说,减租减息在统一累进税之后被赋予新使命,可以视为是对缴纳统一累进税的农民的一种补偿。地主处于统一累进税与减租减息的双重夹击之下,游走于去地与收地之间。统一累进税和减租减息的实施过程中充斥了地主与农民之间的矛盾,政府努力平衡地主与农民的利益,提高农民的生产积极性。在增加农业产出这一点上,统一累进税和减租减息达到了融合,既扩大了边区政府的财政收入,又调动了农民的生产积极性,促进了晋察冀乃至华北敌后的持久抗战。

During the War of Resistance,the united progressive tax and reduction of rent and interest composed of the new social and economic background of resistance bases in North China.It was by the two policies,the government of the ShanxiChahar-Hebei Border Area derived resources to get the support of landlords and peasants for protracted war.The united progressive tax covered about 80% population,including those poor peasants who did not pay any taxes before.After the implementation of the united progressive tax,the policy of reduction of rent and interest should be regarded as a compensation for peasants who had paid the united progressive tax.Under the double pressures of the united progressive and reduction of rent and interest,the landlords hovered between selling lands and buying lands.Contradictions between landlords and peasants prevailed in the implementation process of the united progressive tax and reduction of rent and interest.The government tried to balance the interests of both landlords and peasants,and also tried to improve peasants'enthusiasm for production.At the point of increasing agricultural outputs,we see the merge of the united progressive tax and reduction of rent and interest.The two policies not only increased revenue of the government of the Shanxi-ChaharHebei Border Area,but also mobilized the enthusiasm of peasants,and thereby promoting the protracted resistance of Shanxi,Chahar and Hebei,and even total North China.