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中国国民政府在1937年7月抗日战争前夕实施的土地政策的细节和完成的阶段，这一土地政策包括保护佃农和建立土地所有制农民。最终目标是土地制度和土地税收制度的现代化：准确的土地调查，正确的土地和土地所有者登记，私人土地所有权的法律保障，地价估计，以及公平征收土地税。特别是，土地调查覆盖了沿扬子江南侧延伸的平原，政府在那里奠定了早期的权力基础。政府不仅要增加土地税收，而且要废除传统税制下有影响力的地主拥有的非官方特权。(2)本研究论证了抗日战争时期国民政府土地政策的中断和恶化。迁都至重庆(**)后，政府无法继续进行土地制度和土地税收制度的现代化，进而被迫采取不充分的制度和程序；因此，在抗战期间，基于不准确的传统土地账簿加强了税收，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.