从“公平”到“合理”--山东抗日根据地农业税的正规化与科学化

From"Fairness"to"Ration"--Standardization and Scientization of Agricultural Tax in Shandong Anti-Japanese Base Area

山东抗日根据地农业税的主要税种是救国公粮和田赋。根据地农业税征收工作始终追求正规化和科学化的行政方向。正规化是科学化的前提。根据地公粮逐渐形成甲、乙、丙三种负担办法,标志着农业税征收基本实现正规化。在不断修正乙种办法的基础上,根据地废止甲、乙两种公平负担办法,实现了从正规化到科学化的实质性转变,从而在追求公平的基础上,更加追求效率优先的生产力标准。各地区自身因地制宜的探索与根据地经济领导部门的科学指导并行不悖,体现着原则普遍性与实践具体性的有机统一。由于战时环境,传统的田赋始终与公粮并行。根据地经济领导部门逐步改变田赋征收钱物的传统办法,向改征实物转变。

The main agricultural tax of Shandong Anti-Japanse Base Area was public grain and land tax.The agricultural tax collection work in the base area has always pursued the standardized and scientific administrative direction.Standardization is the premise of scientization.The public food in the base area has gradually formed the three methods of A,B and C,marking the basic realization of the standardization of agricultural tax collection.On the basis of constantly revising the B method,the base area abolished the two fair undertaking methods,thus realizing a substantive change from standardization to scientization,so as to pursue the productivity standard of giving priority to efficiency on the basis of pursuing fairness.The exploration of each region according to local conditions goes hand in hand with the scientific guidance of the economic leading departments in base area,reflecting the organic unity of the universality of principles and the specificity of practice.Due to the wartime environment,the traditional land tax always coexisted with public grain.The economic leading departments in the base area had gradually changed the traditional method of levying money and goods by land taxes to levying goods in kind.