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

中国国民政府土地政策研究（1927-1949）

基本信息

批准号：
06610349
负责人：
SASAGAWA Yuji
金额：
$ 1.09万
依托单位：
WAKAYAMA NATIONAL COLLEGE OF TECHNOLOGY
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1994
资助国家：
日本
起止时间：
1994 至 1995
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-06610349/
关键词：
the Chinese Nationalist Government the land policy the land system the land taxation system the Sino-Japanese War 長江下流域地価税戦時体制土地税制抗日戦争

项目摘要

(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.

(1)本研究的目的在于论证1937年7月甲午战争爆发前夕，国民政府实施的保护佃农和建立自耕农的土地政策的具体内容和完成阶段。最终目标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，法律的保证土地私有权，估计土地价格，公平征收土地税。特别是土地测量覆盖了沿着长江以南的平原，政府在那里奠定了早期的权力基础。政府不仅打算增加土地税收入，而且还打算取消传统税收制度下有权势的地主所享有的非正式特权。(2)本文论述了抗战时期国民政府土地政策的中断和恶化：迁都重庆后，政府无力继续推进土地制度和田赋制度的现代化，被迫采取了制度和程序上的不足;因此，在战争期间，根据不准确的传统土地账簿加强征税，造成严重的税收歧视。