全面抗战初期“财政无政府”状态下的赋税征收和农民负担——以1938年涉县甘泉村为中心的考察

Tax Collection and Peasants’ Burden in the“Financial Anarchy”in the Early Stage of the Total War of Resistance against the Japanese Aggression: A Case Study Based on the Ganquan Village of the Shexian County in 1938

"甘泉账本"是太行山文书所藏晚清民国年间涉县甘泉村的村账。1938年的"甘泉账本"记录了涉县甘泉村"财政无政府"状态下的赋税征收实况。与战前的田赋征收相比,全面抗战初期"财政无政府"状态下的农村赋税征收在征收方法、科则、征收时间、赋税形式等方面均呈现不同特征。甘泉村1938年的亩均负担高达5.115元,比全面抗战爆发前的1935年至少高出7.56倍。在"财政无政府"状态下,农民负担骤然大幅度增加,使本来就普遍贫困的甘泉村民不堪重负,农户纷纷以输出青少年人口来应对压力。

In "Ganquan account books," the tax collection in the Ganquan village of the Shexian County was recorded in the late Qing and Republican period.The Ganquan account books in 1938 show how tax was collected in the local condition of "financial anarchy".The tax collection in the early stage of the total war was considerably different from the prewar era.The tax per mu in 1938 was as high as 5.115 yuan in average,7.56 times higher than that in 1935 before the outbreak of the war.In this condition of "financial anarchy",the dramatic increase of the peasants' burden forced local teenagers to leave the village to survive.