第五章 边区的社会
CHAPTER V

BORDER REGION SOCIETY
第十九节 解放区的税制
19. Taxes Without Death
  共产党处于敌对军队的四面包围之中,与外界的贸易被隔断,几乎没有工业和商业的收益。与蒋介石相比,他们更是迫切需要筹款以进行战争。他们的经济必须生产出足够的产品,以供应军队粮秣装备,并维持各级政府的开支。他们若不赤裸裸地搜刮民财,不进行比蒋介石还厉害的横征暴敛,能维持下去吗?

  为了弄清这个问题,我特地拜访了边区政府副主席兼财政厅长戎伍胜。他是我在解放区所见到的最可亲近的人之一。抗日战争爆发时,他是军阀阎锡山属下的一个县长。当时,县政府的经费主要来源于阎锡山的鸦片专卖收入。
THE Communists, surrounded by hostile troops, shut off from trade with the outside world and with practically no income from industry or business, were under an even greater compulsion than Chiang Kai-shek to raise money to wage war. It was imperative that their economy produce enough to feed and equip their armies and run their governments. How could they do that except by outright confiscations, requisitions and taxes even higher than Chiang's?

  To get an answer to these questions I went to call on Jung Wu-sheng, vice-chairman of the Border Region government and also head of its finance bureau. Jung was one of the most likable people I met in the Liberated Areas. He had been a prefect official in the government of Warlord Yen Hsi-shan, when war broke out with Japan. Most of the funds to run his prefect came from the revenue of the warlord's opium monopoly bureau.
  

  抗日战争开始大约一年以后,阎锡山的许多大烟兵败逃,沦为土匪。另有一小部分部队躲到晋南去了。在那里,阎锡山新组织了一支“敢死队”,戎伍胜在里面当政治指导员,向部队宣传爱国主义思想。因为阎锡山没有多少要抗日的意思,这支新军就哗变而投奔了太行山的刘伯承将军。经过内心一番激烈的思想斗争,戎伍胜也弃家跟着部队跑了。他父亲对此表示鼓励,而贪图享受的妻子则拒绝跟他上山,把他大骂了一顿。在游击区,戎伍胜遇见了一位也走上同样的“革命道路”的姑娘,他便与原配妻子离了婚,而娶了这位姑娘。这时,华北的五百名代表选他当边区政府副主席。

  这种经历并没有使戎伍胜变得严峻、不可亲近。相反,他具有一种逗人的幽默感。他丝毫没有新来的北平学生那种令人讨厌的偏激,这些学生只要听到对解放区的情况有半点批评,就怒发冲冠。也许是因为他的胸怀宽广,他能够以完全超脱的态度谈论共产党干部与政府干部之间的争执,并且津津有味地讲述“土包子”干部在新解放的城市初次见到机器和抽水马桶一类西方文明时所闹的笑话。

  不过,令人惊叹的还是他的丰富的经历和广博的知识。我用了很多时间同他谈论各式各样的题目,如银行业务、农业生产、手工业、婚姻、鸦片,以及从骡车夫的生活到妻室同革命的关系等许许多多的话题。戎伍胜的言谈之所以引人入胜,是因为他六年来所从事的工作使他同各行各业的人有直接的联系。

链接:关于戎伍胜

  About a year after the outbreak of war, many of Yen's opium-smoking soldiers had thrown away their arms and become bandits, but a small part of the arn-iy took refuge in southern Shansi. Here Yen organized a new "Dare To Die Army," and Jung joined as a political director to instill the troops with patriotism. When Yen showed little stomach for a fight, the new army revolted and rushed away to join General Liu Po-cheng in the Taihang Mountains. After a violent spiritual struggle with himself, Jung followed, leaving home with the blessings of his father, but the curses of his luxury-loving wife who refused to join him in the mountains. In the guerrilla areas, Jung met a girl who was traveling the same "Revolutionary road" as he. Obtaining a divorce from his first wife, he married again. In the meantime, five hundred delegates from North China had elected him vice-chairman of the Border Region government.

  These experiences had not made Jung stern or forbidding, but had given him a puckish sense of humor. He had none of that depressing fanaticism of the newly arrived Peiping students who were inclined to ruffle up their feathers at the slightest criticism of conditions in the Liberated Areas. Perhaps, because of his broad sympathies, he could discuss with perfect detachment the numerous fights between government and Communist party cadres, while at the same time he was able to relate with good-humored relish the difficulties encountered by backwoods officials when they entered captured cities and got their first glimpses of Western civilization, including machinery and flush toilets.

  But the amazing thing about Jung was the extent of his experiences and his knowledge about them. I spent a great deal of time with him, talking about such a variety of subjects as banking, farm production, handicrafts, marriage, opium and a dozen other subjects ranging from the livelihood of mule-cart men to the relationship of wives to revolution. What made Jung's conversation fascinating was that he had in six years held jobs which brought him into direct contact with all these branches of human activity.

  这样的人未必只是他一个。解放区的干部似乎都能担任不止一样的工作。我认识八路军的一个干部,我第一次见到他的时候任前线一个团的政委;一星期以后,当蒋介石扒开黄河大堤使山东被淹的时侯,我看见他在洪泛区指挥救灾工作;再过两个星期,他出现在农村领导土地改革;而一个月后,他成了一个新解放城市的市长。尽管这种多面手并不少,我还是感到惊异,因为这种人才在美国不可多得,他们主要产生于文艺复兴时代,而不是产生于实行按专业分工的资本主义时代。看来八路军干部几乎什么都能干。

  但在这个落后的地区,若不依靠多印钞票、多收捐税,又如何能筹款支援战争呢?这是个大问题。

  He was not necessarily unique, for everyone in the Liberated Areas seemed able to perform more than one job. I remember a cadre (1) of the 8th Route Army who was a political director in a front-line regiment the first time I met him. A week later, after Chiang Kai-shek turned loose the Yellow River into Shantung, I saw this same cadre directing relief work in the flooded areas. Two weeks alter that, he was leading land reform in the villages. A month later, he became mayor of a newly captured city. Though such versatility was not rare, it never ceased to amaze me, for such talents are seldom found in America, belonging more to the period of the Renaissance than to the capitalist age of specialization. The cadres of the 8th Route Army, it seemed, could do almost anything.

  But how could they raise money to run a war in this backward region without excessive recourse to the printing press or without raising taxes to unprecedented heights? That was the question.

原注一:“干部”可用于称呼任何官员,本书中多次提到。它并非是指特定的某一套班子,而是泛用于称呼某个官员。 (1) cadre is the translation the Communists give the word kan pu - an official of any sort. It is used throughout this book to indicate individuals, not a framework or skeleton of officers.
  我知道,戎伍胜的财政厅里一共只有十六个人,但是却进行着编制预算、征收赋税、发放农业贷款、发行货币、指导银行业务等项工作,控制着三千万人口的财政事务。戎伍胜刚当上财政厅长的时候,他的财政知识仅限于过去在省城学校里所学的、现在几乎忘光了的那一点经济学课程。他从未管理过一家大银行或一束大商号,可是现在他居然在为中国有史以来最大的一场战争筹措部分的经费了。我问他:“你是怎样做这个工作的?”

  他笑了: “我也想弄明白这个问题呢。我没有什么法术。我的预算在历史上头一次出现了不平衡。这只能怪我们自己愚蠢。我们原来以为马歇尔会给我们带来和平,于是就削减了预算。现在,我还得追加三百万美元经费,来对付军事开支。”

  “如果我们不打这场战争,”他继续说,“我们不仅能平衡预算(我们无论如何要做到这一点),而且还能实现经济上的自给自足。其实,我们的预算是很小的,你听了也许会惊奇。我们全区一九四七年的开支只有一千一百万美元,其中,百分之七十来自田赋,百分之十来自工商业税,百分之五来自商品出售和关税,其余的来自烟酒税、公营事业收入和印花税。

  “我们把收入的百分之五十用于军费,百分之二十用于政府人员薪俸和行政开支,百分之十用于教育,百分之八用于工业建设,百分之五用于公共保健,百分之四用于司法公安工作。剩余的留作储备。”
  I knew that Jung, to make out a budget, assess taxes, finance farm loans, issue money, direct banking and to control the financial affairs of thirty million people, had only sixteen men in his Bureau of Finance. What Jung, himself, knew about finance when he first became head of the bureau, was what he could remember from a few long-for-gotten economic lessons he had studied in a provincial school. He had never been in charge of a large bank or a large business firm. Yet here he was financing one part of the largest war China had ever known.

  "How do you do it?" I asked Jung.

  Jung laughed. "That's what I would like to know myself. I don't have any magic formulas. For the first time in history, my budget is unbalanced. I blame this on our stupidity. We thought Marshall was going to bring us peace so we cut down the budget. Now, I have to find three million dollars (US) to cover additional military expenses.

  "If we didn't have to wage this war," Jung continued, "we could not only balance the budget, which we'll do in any case, but we could build a self-supporting economy. It would probably surprise you to know how small the budget really is. For this whole area, the expenses for 1947 are only eleven million dollars. Of this sum 70 per cent comes from the land tax, 10 per cent from corporation taxes, 5 per cent from the sale of commodities and customs revenue and the rest from levies on wine, tobacco, public enterprises and business contracts.

  "We spend 50 per cent of this revenue for military expenses, 20 percent for government salaries and administrative expenses, 10 percent for education, 8 per cent for industrial construction, 5 per cent for public health, 4 per cent for the judicial system and public safety and the remainder for a reserve fund."

  “可是靠一千一百万美元怎么打仗呢?”我问道,“这似乎是不可能的,你们一定是靠没收地主的财产来支持这场战争吧。”

  戎伍胜笑了:“不,那是当年红军在苏区用的办法。我们能够靠这么小的预算来进行战争,是有其特殊原因的。

  “第一, 大多数在这里工作的干部是自愿来的。我就是个例子。我跑到这里是因为我不能忍受蒋管区的情况。我抛弃了家、亲属和待遇优厚的职位。我舍弃这一切是为了革命。我们大家都能几乎不要任何报酬而工作,有一点吃的就行了。第二,你大概也看到了,我们的政府很精干,我们没有臃肿的官僚机构,负担小,开支和捐税自然就小一些。 第三,我们全体人员,从政府干部到普通士兵,除了本职工作以外,还必须参加一定的生产劳动。第四,我们不像国民党那样,不因贪污受贿、营私舞弊而损失巨额金钱。贪污几乎是不可能的,一切付款和收款都必须通过一个监督委员会办理.因此几乎不可能在数字上搞鬼。各地农村的财务机构必须在告示牌上公布帐目,任何人都可以要求查帐。还有,我们是在为一种理想而斗争,这一条也很重要吧。要是我们从国民党统治的贪污腐化的社会跑出来,到这里又搞那一套,那有什么意思呢?”

  我一面听戎伍胜侃侃而谈,一面心想,他的部属这么少,征税时一定碰到不少困难吧。难道老百姓不以谎报收入来欺骗政府吗?

  “当然啦,”戎伍胜说,“一开始我们发现许多农民少报田亩,工商业主则少报利润,比如他有五千元的利润,却只报两千元。因为税务稽查人员太少,我们就用简单的民主办法来解决这个问题。各村每年要开一两次‘民主评议会’,自耕农、佃农、地主都必须在会上自报自己的收入。开会时,村里的评议员就站在群众当中,分别向每一个农民询问其产量。对方回答后,他就向其邻居问道;‘报的对不对?’由于村里的人都互相知道底细,所以如果报的不对,当场就能加以纠正。”

  "But how can you run a war on eleven million dollars?" I asked Jung. "That doesn't seem possible. You must run it on what you confiscate from the landlords."

  Jung laughed. "No, that was how the old Red Army ran their Soviet areas. We can carry on with such a small budget for entirely different reasons.

  "In the first place, most all our cadres are working here out of choice. You may take me as an example. I ran over here because I could not stand conditions in Chiang Kai-shek's areas. I left home, my family and a good job. Such acts of renunciation spring from revolutionary motives. All of us can work for almost nothing and we can exist on little food. In the second place, as you've probably noticed, our government is just a skeleton structuxe. We don't have to support a top-heavy bureaucracy and therefore can keep expenses and taxes low. Thirdly, all of us, not only government cadres, but soldiers too, must engage in some form of production in addition to our regular jobs. Finally, we don't lose all those vast sums of money that the Kuomintang does through squeeze, bribery and corruption. There is almost no chance for squeeze. All payments and collections must go through a supervisory committee so that it's almost impossible to juggle figures. In the villages, the local finance committee must post financial reports on the village bulletin board and anyone has a chance to question these figures. Probably just as important is the fact that we are fighting for idealistic motives. What would be the sense of running away from the corruption of the Kuomintang only to set up the same kind of society here?"

  While Jung was talking, it occurred to me that he must have a terrible time collecting taxes with such a small staff. Wouldn't the people be likely to cheat the government and make out false returns.

  "Yes," said Jung, "in the beginning we found many farmers who falsely reported the amounts of their land holdings, while merchants and factory owners reported profits梠f, say, two thousand dollars when they really had profits of five thousand dollars. Having no large staff of tax examiners, we solved this problem by crude democratic methods. Once or twice a year all villages were ordered to hold 'Democratic evaluation meetings" at which owner-farmers, tenants and landlords had to state their incomes in public. At these meetings, a village referee stands about the crowd and asks each farmer individually the amount of his harvest. When he gets an answer, he calls out to the farmer's neighbor: 'Right or wrong?' Since everyone in a village knows each other's affairs intimately, wrong statements are corrected on the spot."

  戎伍胜承认,要查商人漏税比较困难。但还是把商贩、店主召集到一起开会,让他们自报赢利。据戎伍胜说,这个办法基本上是成功的,政府无需庞大的税务机构,也不会损失太多的税款。

  商业税对于共产党、对于共产党的作战都不占重要地位。在中国要想维持一个政权,进行作战,必须向农民征粮。没有田赋,中国的任何一个政府都不能生存。这是基本的道理,概无例外。任何政府充其量只能缩减开支,减轻农民负担,使他们不致饿死或造反。

  在蒋管区,佃户一般要把百分之五十至九十的收成交给地主。除了田赋以外,他们还被迫交纳多如牛毛的各种杂捐。而解放区的农民一般只向政府缴纳其收成的百分之八至十五;除此而外没有任何杂捐。农民不必向地主缴租,也没有什么别的税。这并不是哪一个边区官员告诉我的,而完全是我自己亲自观察到的。由于土地改革一般都很温和,因此没有发生农民对政府的大规模抗粮事件。令人有些难以置信的是,可以看到妇女和儿童经过簸筛把最饱满的粮食交给政府。有些人家把邻居请来鉴定自己要交到村公所去的粮食,如果邻居说粮食的成色还不够好,他们就再簸筛一遍。如果你觉得这是难以相信的,那么你应当知道,农民懂得这些粮食不会落入城里商人或贪官的手里,而是送给自己的子弟和亲人在那里作战的军队的。

  应当说明的是,虽然这里的田赋很轻,很公平,没有其他的苛捐杂税,但是对农民还是有各种摊派,主要是劳役。我看到农民被征去修路,在联合国善后救济总署的拖拉机耕出来的地里集体播种,出大车骡马运输公粮,开垦荒地以及为各种公共工程出力。我觉得他们为共产党出的工可能比在蒋管区为国民党官员出的工多一些。

  但是,这种摊派同国民党地区搞的截然不同。第一,出劳役总是为了公益,而不是为了任何人的私利。第三,没有人因为服劳役而变穷。不管派什么劳役,全村人都平均分摊,地主佃农概不例外。不因为有政治地位而免除劳役,政府工作人员也和农民一样要出义务工。第三,这种摊派受到严格的限制。第四,除田赋外,没有粮票不能征粮。农民可以用粮票从政府那里买回粮食。第五,也是最重要的一点,就是农民认为这种摊派制度是公平合理的。至于农民是不是被宣传愚弄了,那就请道德家们去研究吧。
  With business enterprises, Jung admitted, the discovery of tax evasion was more difficult. But here, too, merchants and shop owners were called together in meetings publicly to report their profits. The system, according to Jung, had on the whole been so successful that the government had been able to get along without a large tax-collecting machine and at the same time had not lost much revenue.

  Revenue from business sources were of little importance to the Communists or to their war. The only way you can run a government or prosecute a war in China is to take grain away from the peasants. Without a land tax, no government in China can survive. That is basic and cannot be avoided. The only thing any government can do is try to keep down expenses and take as little as possible from the peasants so that they won't starve or revolt.

  In Chiang Kai-shek's areas, sharecroppers had commonly to give from 50 to go per cent of their rice or wheat crop to the landlord. In addition, they were forced to pay innumerable surtaxes, to say nothing of the government land tax. Quite apart from anything Border Region officials told me, I found on independent investigations of my own in the villages that the peasants in the Liberated Areas commonly paid from 8 to 15 per cent of their crop to the government. But that's an end of it. There were no rent payments to landlords and few surtaxes. Because of the general mildness of the agrarian reform, there were no mass grain strikes by the farmers against the government. What was slightly incredible was to find women and children winnowing and sifting their grain to get the best they had for the government. Some families even went so far as to invite neighbors in to criticize the grain they were about to send off to the village office. If the neighbors said it wasn't very high grade, they would winnow it again. If this seems impossible to believe, it must be remembered that the people realized the grain wouldn't go into the hands of city merchants or corrupt officials, but would go to the army where their Sons and lovers were fighting.

  It ought to be made perfectly clear that while the land tax was mild enough and just and while there were no irregular levies and surtaxes, there were nevertheless requisitions of various kinds on the peasantry. Most of these requisitions were of labor.

  I have seen peasants conscripted to work on the roads, to plant collectively what land UNRRA tractors had plowed, to furnish carts and mules for transport of grain, to reclaim waste land and tO work on various public projects. I think these men may have given even more in labor hours to the Communists than they gave to Kuomintang officials in Chiang Kai-shek's areas.

  There was, however, a great difference between this kind of requisition and that practiced in Kuomintang areas. First, labor given in this manner was always for the public good and not for private profit. Secondly, no one was impoverished by requisitions. Any commandeered labor was divided equally among all villagers, whether landlords or tenants. There was, no getting out of labor because of political influence, and government workers contributed free labor as did peasants. Thirdly, there were strict limits on all such requisitions. Fourthly, no grain, outside of the land tax, could be requisitioned without grain tickets. Peasants could use these tickets to get back their grain from the government. Finally, and most important of all, the peasants themselves thought the system just and equable. Whether they were fooled by propaganda is something I leave to the moralists.