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传统时代的四川乡村存在一个高度发达的土地信贷市场及乡村金融市场。押金与地租之间的关系是土地农业经营与商业投资之间的关系。1950年开展的减租退押与市场化的加押减租完全相反,这场运动对于乡村土地市场及金融市场的打击是致命的。虽然1950年底—1951年初的减租退押具有产权清理和经济退赔的性质,但江津县减租退押胜利果实的绝大部分,通过各种方式分配给了农民,由于1951年江津县新增农业税正好与此果实数相等,所以,可以将减租退押的胜利果实看作是1951年新增农业税之来源。江津县的个案具有全国性的普遍意义,既有的阶级理论值得重新思考。
In the traditional era there was a highly developed land credit market and a rural financial market in the Sichuan countryside. The relationship between the deposit and the rent is the relationship between agricultural land management and commercial investment. In contrast to market-oriented rent-a-side rent reduction in 1950, the movement’s blow to the rural land market and financial markets is fatal. Although the reduction of rent and repossession from the end of 1950 to the beginning of 1951 had the property right to clean up and the nature of economic compensation, most of the fruit of the rent reduction and reversion in Jiangjin County was distributed to peasants in various ways. Since 1951, The agricultural tax is exactly equal to this fruit, so the victorious fruits of rent reduction and reversion can be seen as the source of the new agricultural tax in 1951. The cases in Jiangjin County are of universal significance and the existing class theory deserves rethinking.