近代农村社会转型中的沉重脚镣——1927—1937湖北农民实际田赋负担考察

文章首先从田赋附加税与正税、田赋与地价之间的比率即从法定田赋负担角度,考察出1927-1937年湖北农民实际田赋负担是沉重的;然后从实际负担率的角度综合计算出农民实际田赋负担是法定田赋负担的7倍左右;最后指出,造成农民田赋负担沉重的主要根源在于"新政"太多、养兵太多和征收中的蛀虫太多.农民实际田赋负担沉重的直接后果,是农民不能维持对农业生产的简单再投入,从而造成农村经济的破产,进而影响和制约着农村社会的进步.

The heavy fetters during the shift of rural area in modern times--The investigation on the actual land tax paid by peasants in Hubei Province from 1927 to 1937

Beginning with an investigation on the ratio of land surtax to legal tax and that of land tax to price, which is the legal land tax, this article makes a conclusion that the actual land tax paid by peasants in Hubei Province from 1927 to 1937 was very heavy. Then by calculation from the actual rate of land burden, it can be seen that the actual land tax paid by peasants was about 7 times as much as the legal one. At last it demonstrates that the heavy burden of land tax for peasants to bear was mainly rooted in too many new policies, too many soldiers and too many corrupt officials. As an immediate result, it was impossible for peasants to maintain the simple reinvestment for agricultural production, which will lead to the bankruptcy of agricultural economy, furthermore, it would affect and hinder the progress of rural area.