摘要
日伪统治时期,山西的地方伪政府为了应对日益增加的治安开支,一般采取征收摊款的方式来筹措经费。由于摊款存在诸多弊端,伪山西省公署先是出台规范摊款的政策,后又从1943年开始禁止各项摊款,改以户口捐的名目来征收。相比摊款,户口捐的制度设计更加规范与细致。然而,由于许多人并不如实申报自己的资产与收入,户口捐的征收并不顺利。为有利于户口捐的征收,户口捐从申报制转向承包制,让村来包办,以便解决申报不实的问题。户口捐之难以落实,反映了日伪政权不得人心。
During the Japanese puppet regime,in order to cope with the increasing public security expenditure,the local puppet government in Shanxi generally adopted the method of collecting apportioned tax to raise funds.Due to the drawbacks of apportioned tax,the pseudo-Shanxi Provincial Office firstly issued a policy to regulate the apportioned tax,and later banned all kinds of apportioned tax from 1943 and collected it in the name of household tax instead.Compared with the apportioned tax,the system design of household tax was more standardized and detailed.However,due to the fact that many people did not truthfully declare their assets and income,the collection of household tax was not smooth.In order to facilitate the collection of household tax,the system of household tax shifted from the declaration system to the contract system,allowing villages to handle it,so as to solve the problem of false declaration.The difficulty in implementing the household tax system reflected the unpopularity of the Japanese puppet regime.
作者
黄壮钊
HUANG Zhuangzhao(School of Humanities,Shenzhen University,Shenzhen 518060,China)
出处
《山西高等学校社会科学学报》
2023年第7期62-67,共6页
Social Sciences Journal of Universities in Shanxi
基金
国家社科基金青年项目“明以来河东盐池周边地区的社会变迁研究(1368-1937)”(19CZS070)。
关键词
日伪
山西
摊款
户口捐
Japanese puppet regime
Shanxi
apportioned tax
household tax
