A Study of the Land Policy Carrled out by the Chinese Nationalist Government (1927-1949)

(1)本研究的目的是论证1937年7月甲午战争爆发前，中国国民政府实施的土地政策的细节和完成阶段。这一土地政策主要包括保护佃农和确立地主农民。最终目的是实现土地制度和土地税收制度的现代化：精确测量土地，正确登记土地和土地所有者，法律保障土地私有制，估算土地价格，公平征收土地税。特别地，土地调查覆盖了沿着长江南侧延伸的平原，在那里政府奠定了早期的权力基础。政府不仅打算增加土地税收，而且打算废除有影响力的地主在传统税收制度下享有的非正式特权。(2)在本研究中，我们展示了中国国民政府在甲午战争期间土地政策的中断和恶化。迁都重庆（**）后，政府无法继续推进土地制度和土地税收制度的现代化，被迫采取制度和程序上的不足；因此，在战争期间，在不准确的传统土地分类帐基础上加强了税收，造成了严重的税收歧视。

(1) The object of this study is to demonstrate the details and stage of accomplishment of the land policy carried out by the Chinese Nationalist Government immediately before the beginning of Sino-Japanese War in July 1937.This land policy, which included protecting the tenant farmers and establishing the land owner farmers. ultimately aimed at the modernization of the land system and land taxation system : precise survey of the land, correct registration of the land and landowners, legal assurance of private land-ownership, estimation of land prices, and fair collection of land tax. Particularly, the land survey covered the plains extending along the south side of the Yang-tzu-chiang (***), where the Government had laid its early power foundations. The Government intended to not only increase the land tax revenue but abolish the unofficial privileges that the influential landlords had under the traditional taxation system.(2) In this study we demonstrate the discontinuation and deterioration of the land policy of the Chinese Nationalist Government during the Sino-Japanese War.After relocating its capital to Chung-ching (**), the Government became unable to continue the modernization of the land system and land taxation system, and then was compelled to take insufficient system and procedures ; therefore, during the war, the taxation was strengthened based on inaccurate traditional land ledgers, which caused serious tax discrimination.