一个区域社会的田赋负担问题成因分析——以1927—1937年的山西乡村为中心考察

近代后期,中国乡村普遍存在极高的赋税,山西的情况尤其如此。1927-1937年期间,正是阎锡山统治山西的重要时期。此间,山西农村社会一方面承受着阎锡山"村制"改革之重,一方面又遭受着军阀战争的骚扰,田赋负担十分沉重。同时,山西乡村也面临着同全国其它大多数乡村同样的情况,如赋税在行业和城乡间征收的极端不平等,财政上的中央集权对农村赋税的深刻影响,近代以来的自治运动所导致的地方财政支出的不断膨胀,田赋征收人员的舞弊及地方公务人员的贪腐等,造成这一时期山西农村社会严重的田赋负担问题。作为了解近代山西乡村社会的一个窗口,分析这一问题的成因具有重要的意义。

Reasons for Problems on Burden of Land Tax in a Modern Regional Society

In late modern times,there were heavy taxes in the Chinese countryside,especially in Shanxi Province.It was an important period from 1927-1937 when Yan Xishan dominated Shanxi.In this period,the rural society in Shanxi not only beared the tasks of Yan Xishan’ Rural System Reformation but also suffered the disturbance from wars among warlords.Meanwhile,it had some similar situations as other regions in China,for examples,unfair taxation among professions and between urban and rural areas;deep influence of financial centralization on rural taxes,continuous increase in expenditure of local finance caused by modern autonomy movement,embezzlement of land tax collectors and corruption of local officials.Above reasons caused the problems on burden of land tax in Shanxi rural society.Analysing these reasons is very meaningful in understanding modern Shanxi rural society.