民国时期甘肃田赋研究

发布时间：2018-03-02 17:20

本文选题：经济史　切入点：民国时期　出处：《西北师范大学》2011年硕士论文　论文类型：学位论文

【摘要】：在传统农业社会里,田赋作为国家最为稳定的财政收入来源之一,一直深得执政者的重视。随着工业社会的到来,农业昔日的地位也随之衰落。同理,以土地为主要征税对象的田赋理应随之减少。但是,纵观民国时期的甘肃,田赋仍然在甘肃财政中占据着主要地位。这种特殊地位的形成,则是源于自给自足的自然经济仍然发挥着主要作用,而新兴资本商业经济又一时无法迅速填补其所腾出的空间造成的。本文通过纵向的梳理民国时期的甘肃田赋与有清一代田赋之间的关系,发现民国时期的甘肃田赋,无论其在名称上,还是在征收方式方法上多有清代的痕迹。随着朝代更迭,中央政府与地方政府就田赋的归属问题一度发生争执。特别是北京政府时期,受制于政治利益的纠葛,田赋成为中央政府与地方政府博弈的重要筹码,表现在田赋收益的归属和支配权的划分问题。因此,本文发现田赋在民国时期的甘肃无论是北京政府时期还是南京政府时期,其征收体制的完备性与复杂性充分说明中央政府对于田赋的重视程度。重视田赋,一方面则是缘于甘肃自身并无强劲发达的工商业,故而只能将目光集中在与土地极为密切的田赋收入方面;另一方面则是因为时局的变迁,抗战军兴,开支剧增,南京国民政府实施田赋改征实物。由此引发的田赋畸轻畸重,赋率课则,征收中的营私舞弊等等问题纷至沓来。此时的广大民众仍旧鼎力支持政府各项举措,这背后的付出与艰辛,是怎样一种状况,则是本文侧重探讨的地方。大时代背景下的普通民众作为推动历史前进的一员,是如何在历史的长卷描绘属于自己的那一段经历。
[Abstract]:In the traditional agricultural society, as one of the country's most stable sources of financial revenue, the land tax has always been attached great importance to by the rulers. With the advent of industrial society, the former status of agriculture also declined. The land tax should be reduced with it. However, during the period of the Republic of China, the land tax still occupies the main position in Gansu's finance. This is due to the fact that the natural economy, derived from self-sufficiency, still plays a major role, while the emerging capital commercial economy is unable to fill the space it has made quickly. Through the vertical combing of the relationship between Gansu land tax in the period of the Republic of China and the farmland tax of the Qing Dynasty, this paper finds that the Gansu land tax of the Republic of China period has many traces of the Qing Dynasty, regardless of its name or the method of expropriation, along with the change of the dynasty. There was a dispute between the central government and the local government over the ownership of the land tax. Especially during the period of the Beijing government, subject to the entanglement of political interests, the land tax became an important bargaining chip between the central government and the local government. Therefore, this paper finds that the land tax in Gansu during the period of the Republic of China, whether in the period of Beijing government or Nanjing government period, The completeness and complexity of the expropriation system fully show the importance of the central government to the land tax. On the one hand, due to the fact that Gansu does not have a strong developed industry and commerce, on the one hand, it can only focus its attention on the land tax revenue, which is very close to the land; on the other hand, because of the changes in the current situation, the rise of the Anti-Japanese War and the military, and the sharp increase in expenditure, The Nanjing National Government implemented the land tax reform and levy material objects. As a result, the land tax was unreasonably light, the tax rate was imprudent, and so on, and so on. At this time, the broad masses of people still strongly supported the government's various measures. What kind of situation is the effort and hardship behind this, it is the place that this article focuses on. The ordinary people under the background of the Great Age, as a member of pushing forward the history, how to describe their own experience in the long volume of history.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K258

【引证文献】