抗战时期华中局苏中区粮赋征收研究

Research on Grain Tax Policy of the CPC Central China Bureau in the Central Soviet Area during the Anti-Japanese War

抗战时期华中局苏中区的粮赋征收作为一项重要的经济政策,对于财政收入和战争物资保障发挥了重要作用。通过对历史文献的考察分析与深入研究抗战时期华中局苏中区粮赋征收的制度安排,可知征收政策大致分为加强党的领导、根据土地质量制定征收粮赋标准、征收粮赋时采取累进率、粮租田草田粮赋由业佃双方共同负担、特殊情形实行减征与免征并实行粮管制等。这些政策的实施是在扎实的乡村调查的基础上进行的,同时依据根据地的现实情况进行调整,照顾各方的利益,赢得了广大群众的支持。抗战时期华中局苏中区粮赋征收政策的制定与实施,体现了中国共产党始终把人民的利益放在首位,对于当今做好民生工作仍具有深刻启示。

During the Anti-Japanese war,the collection of grain tax was an important economic policy in the central Soviet area(11 counties in Central Jiangsu Province)made by the CPC Central China Bureau.It played an important role in guaranteeing fiscal revenue and material support for the war.Through the analysis of historical documents and the policy of grain tax,it can be seen that the grain tax collection policy can be roughly divided into the following aspects:strengthening the leadership of the CPC,formulating standards for grain tax based on land quality,adopting a progressive rate when collecting grain tax,owners and tenants sharing the burden,reductions and exemptions in special circumstances,and grain distribution control.The implementation of the policy was based on detailed field survey,subject to adjustment according to the actual situation of the area,taking into account the interests of all parties and winning the support of the people.The formulation and implementation of the policy reflected that the CPC always gives priority to the interests of the people,which still has profound enlightenment for improving the people’s livelihood today.