民国时期华北乡村的捐税负担及其社会影响

The Tax Burden and Its Social Influences in the NorthernRural Areas in Republican China

由于财政方面的入不敷出 ,提高税额、增加税种成为民国政府饮鸩止渴的普遍措施。华北乡村捐税的沉重 ,已严重超出了普通农民的承受能力。他们的日常生活受到了严重影响 。

Because of the serious unbalance of revenue and expenditure,the measure of raising taxes rate and adding tax items was extensively implemented by the government of Republican China,and produced far reaching influences on rural areas of north China. The burden of taxes and levies was so heavy that most peasants could not bear it any longer. Their daily life was seriously affected. At the same time, both the rural industry and commerce and rural society itself fell into a desolate condition under the heavy burden.