The structual transformation of the relationship between the state and the rural society in Republican China

本文研究的是民国时期农村土地管理的发展。这一发展过程揭示了国家与农村社会关系的结构性转变。在帝制晚期的中国，土地和土地所有者的登记依赖于私人拥有土地账簿的土人。因此，地主的税收负担是不公平的，有影响力的地主享有非正式的特权。在这种税收制度下，很难应付财政需求的迅速扩大，这主要是由于在各个领域执行现代化政策而产生的。因此，1912年成立的北京政府认识到土地制度和土地税制现代化的必要性，并为此提出了新的政策。但是，政府未能将其付诸实施。国民政府真正开始实行土地制度和土地税收制度的现代化：精确地调查土地，正确地登记土地和土地所有者，法律上保证土地私有制，估算土地价格，公平征收土地税。特别是在1937年7月甲午战争爆发前，土地调查覆盖了长江南侧的平原。在这些先进地区，国家与农村社会的关系结构开始转变。然而，日本侵华战争导致了农村土地管理发展的中断和恶化。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，被迫采取了不充分的程序。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。

This research deals with the development of the rural land administration in Republican China. The process of this development throws light on the structural transformation of the relationship between the state and the rural society.In late imperial China, the registration of the land and landowners depended on ceshu who privately possessed the land ledgers. Therefore, the tax burden on landowners was unjust, and influential landlords enjoyed unofficial privileges. Under this taxation system, it was difficult to cope with the rapid expansion of financial demand that occured mainly from the execution of policies for modernization in varied fields.Therefore, the Peking Government, estblished in 1912, recognized the necessity for the modernization of the land system and land taxation system, and proposed a new policy for that purpose. But the Government was not able to carry it into execution.The Nationalist Government really began to execute 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 Changjiang immediately before the beginning of Sino-Japanese War in july 1937. In these advanced areas, the structure of the relationship between the state and the rural society began to be transformed.However, the Japanese invasion forced the discontinuation and deterioration of the development of the rural land administration. After relocating its capital from to Chongqing, the Government became unable to continue the modernization of the land system and land taxation system, and then was compelled to take insufficient procedures. Therefore, during the war, the taxation was strengthened based on inaccurate traditional land ledgers, which caused serious tax discrimination.