土地收益分配视野下四川二五减租运动研究

Study on Rent Reduction in Sichuan Province under the View of Land Income Distribution

抗日战争胜利后,国民政府在免赋区实施的二五减租是继大革命时期减租实践之后又一次大规模改良租佃制度、协调主佃关系的尝试。此次减租与免赋紧密相连,国家对地主免赋,地主对佃农减租,使主佃均能享受政府恩惠。然而,随着国民政府财政不敷,改变免赋办法,继续实行田赋征实,地主在减租的同时仍需承担高额赋税。减租改变了土地收益分配的基本格局,地主因承受国家和佃农的双重压力,在分配中处于劣势。地主收益减少,遂采取加租、加押、缩扣、撤佃等改变租佃制度的方式予以弥补,造成农村社会普遍的租佃纠纷和主佃矛盾。在二五减租延宕的四年间,佃农非但没有得到减租实惠,反而需要负担更多租佃成本。

After the Anti-Japanese War,the KMT Government executed 25%land rent deduction policy,which was another attempt to reform the tenancy system and coordinate landowner-tenant relationship.The rent deduction was closely related to land tax so that both landowners and tenants could enjoy the"grace"of the government.However,in view of bad fiscal state,the KMT Government kept imposing land tax in kind.In such case,the landowners had to undertake high land tax and deduct the land rent to tenants at the same time.Due to decreased income,the landowners changed the tenancy system by raising the rent and rent deposit,bringing down the deposit interest,and canceling the tenancy in order to benefit from the tenants.Consequently,tenancy disputes and landowner-tenant conflicts became usual in the rural society.The tenants couldn’t benefit from the rent deduction reform but had to bear higher tenancy cost.