清末民初政治格局对南京政府前期乡村赋税征收的影响

发布时间：2018-06-19 16:51

本文选题：政治格局 + 财政格局　；参考：《福建论坛(人文社会科学版)》2014年05期

【摘要】：由于复杂的历史原因及清末以来特殊政治格局的影响,南京政府时期形成了鲜明的财政格局,即不论中央政府还是地方政府,财政收入与支出数额之间都普遍存在明显差距,支出远远大于收入,且大多数收入被用来支付战争费用。在这一格局影响下,各级政府从一开始就把乡村赋税的征收当作了所有急需之时的万灵药。同时,针对特殊的政治格局,南京政府实施了财政中央集权政策,致使各地方政府借口财政紧张而大肆向乡村社会摊派附加,苛捐杂税多如牛毛。南京各级政府的乡村赋税征收政策不仅造成了农民阶层的更加贫困化,而且使农民对政府产生了严重的对立情绪,为社会动荡不安埋下了极大的隐患。
[Abstract]:Because of the complicated historical reasons and the influence of the special political pattern since the late Qing Dynasty, the Nanjing government formed a distinct financial structure, that is, there is a clear gap between the fiscal revenue and the expenditure amount, whether the central government or the local government. Spending was far greater than income, and most of it was used to pay for the war. Under the influence of this pattern, all levels of government from the beginning of the collection of rural taxes as a panacea of all times. At the same time, in view of the special political pattern, Nanjing government implemented the policy of centralization of finance, which caused the local governments to apportion the rural society under the pretext of financial stress and to impose excessive taxes. The rural tax collection policy of all levels of government in Nanjing has not only made the peasant stratum more impoverished, but also caused the peasants to have a serious antagonism to the government, which has laid a great hidden danger for the social unrest.
【作者单位】：运城学院政法系;太原理工大学人文学院;
【基金】：教育部人文社科研究基金项目(项目编号:11YJA770041) 山西省高等学校哲学社会科学研究项目(项目编号:2012274) 山西省软科学研究项目(项目编号:2013041056-04)
【分类号】：K262.9

【参考文献】