合法与合理:苏中抗日根据地粮赋政策研究

Legitimacy and Rationality:A Study on Grain Policy in Anti-Japanese Base Area of the Middle Jiangsu Province

皖南事变后,处在复杂斗争环境中的苏中抗日根据地力图通过征收公粮走出财政供给困境。1941年苏中抗日根据地出台征粮草案,初步确定征收标准,囿于条件限制当年的征收并没有达到预期目标。1942年苏中抗日根据地实施并赋征粮以整理税源,此后逐年改进田亩累进等级使粮赋政策日臻完善。在严峻的“清乡”环境中,苏中抗日根据地秉持着与群众共生存的逻辑,坚持执行打折征收与救济减免等措施,平衡公粮与民食的关系。可以说,苏中抗日根据地通过实施粮赋政策,解决了政治上合法与经济上合理的双重难题,从而在长期的三角斗争中,赢得了生存与发展的空间,再现了中共依靠人民战争解决生存问题的动态过程。

After the Southern Anhui Incident,the Anti-Japanese base area of the middle Jiangsu Province tried to get out of the financial supply dilemma by collecting public grain in the complex struggle environment.In 1941,the Anti-Japanese Base Area of the Middle Jiangsu Province issued a draft of grain collection,which initially determined the collection standards.However,due to limitations,the collection in that year did not meet the expected goals.In 1942,the Anti-Japanese Base Area of the Middle Jiangsu Province combined public grain with land tax collection to sort out tax sources.Since then,the progressive grade of farmland had been improved year by year to improve the grain tax policy.In the severe“Town-cleaning Campaign”,the Anti-Japanese base area of the middle Jiangsu Province adhered to the logic of co-existence with the masses,insisted on implementing measures such as discount collection and relief,and balanced the relationship between public food and civilian food.It can be said that the Anti-Japanese base area of the middle Jiangsu Province has solved the dual problems of political legitimacy and economic rationality through the implementation of the grain tax policy,thus winning the space for survival and development in the long-term triangular struggle,and demonstrating the dynamic process of the Communist Party of China relying on people’s war to solve survival problems.