抗战时期国民政府土地陈报述评
发布时间：2018-09-12 14:36
【摘要】： 抗战进入相持阶段后,国统区爆发了严重的粮食危机,为应对这一危机,国民政府采取了田赋征实政策,试图将粮食掌握在政府手中。但是,要实现这一目标,必须弄清全国土地的实际情况。然而,当时全国土地赋籍混乱,隐匿土地现象十分严重。为此,必须实行土地陈报,以图清理土地赋籍,公平负担。这时,实行土地陈报也具备了一定的条件:一是国外有经验可资借鉴,二是国民政府自1929年开始实行土地陈报试点,取得了较为理想的结果,积累了大量宝贵经验;三是抗战进入相持阶段,土地陈报的推行环境,较之以前宽松。 土地陈报大体经过筹备、接管、推进、后续整理四个阶段。国民政府为了保证土地陈报工作的顺利进行,成立了各级土地陈报机构,制定了土地陈报各项法规,确定了办理土地陈报原则、程序和范围,训练各级土地陈报人员,规范土地陈报经费筹拨,实施业务竞赛与指导,评定土地陈报结果,还采取了严格的奖惩措施。土地陈报工作取得了一定的成效,从1941年到1945年初,国民政府共完成土地陈报410余县,这不仅使国民政府弄清了这些县土地赋籍的基本情况,使田赋征实有据可依,土地及赋额也显著增加;而且对于合理征税、减轻农民负担等也起了一定的积极作用。但由于经费不足、敌伪窜扰及工作办理草率等原因,致使土地陈报存在着失实的情况,使得土地陈报工作的绩效大打折扣。
[Abstract]:After the Anti-Japanese War entered the stage of stalemate, a serious food crisis broke out in the Guo-controlled area. In order to deal with this crisis, the National Government adopted the policy of land tax collection and tried to control the grain in the hands of the government. However, in order to achieve this goal, we must understand the actual situation of the country's land. However, at that time, the land was chaotic, hidden land phenomenon is very serious. To this end, we must implement land registration, in order to clean up land naturalization, fair burden. At this time, the implementation of land reporting also has certain conditions: first, foreign experience can be used for reference, second, the National Government began to implement the pilot land report from 1929, has achieved a more ideal results, accumulated a large number of valuable experience; Third, the anti-Japanese war entered a phase of stalemate, land-Chen newspaper implementation environment, compared with the previous lenient. Land report after preparation, take over, promote, follow up four stages. In order to ensure the smooth progress of land reporting, the National Government set up land reporting agencies at all levels, formulated various laws and regulations for land reports, determined the principles, procedures and scope for handling land reports, and trained personnel at all levels of land reporting. Standardization of land reporting funds, implementation of business competition and guidance, evaluation of land reporting results, but also take strict measures of rewards and punishments. From 1941 to the beginning of 1945, the National Government finished reporting land to more than 410 counties, which not only enabled the National Government to understand the basic conditions of the land collection in these counties, but also made the collection of land taxes based on evidence. Land and tax have also increased significantly, and have played a positive role in reasonable taxation and lightening the burden of farmers. However, due to the shortage of funds, the interference of enemy and bogus, and the sloppy handling of the work, there is a false situation in the land report, which greatly reduces the performance of the land report.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：K263
本文编号：2239336
[Abstract]:After the Anti-Japanese War entered the stage of stalemate, a serious food crisis broke out in the Guo-controlled area. In order to deal with this crisis, the National Government adopted the policy of land tax collection and tried to control the grain in the hands of the government. However, in order to achieve this goal, we must understand the actual situation of the country's land. However, at that time, the land was chaotic, hidden land phenomenon is very serious. To this end, we must implement land registration, in order to clean up land naturalization, fair burden. At this time, the implementation of land reporting also has certain conditions: first, foreign experience can be used for reference, second, the National Government began to implement the pilot land report from 1929, has achieved a more ideal results, accumulated a large number of valuable experience; Third, the anti-Japanese war entered a phase of stalemate, land-Chen newspaper implementation environment, compared with the previous lenient. Land report after preparation, take over, promote, follow up four stages. In order to ensure the smooth progress of land reporting, the National Government set up land reporting agencies at all levels, formulated various laws and regulations for land reports, determined the principles, procedures and scope for handling land reports, and trained personnel at all levels of land reporting. Standardization of land reporting funds, implementation of business competition and guidance, evaluation of land reporting results, but also take strict measures of rewards and punishments. From 1941 to the beginning of 1945, the National Government finished reporting land to more than 410 counties, which not only enabled the National Government to understand the basic conditions of the land collection in these counties, but also made the collection of land taxes based on evidence. Land and tax have also increased significantly, and have played a positive role in reasonable taxation and lightening the burden of farmers. However, due to the shortage of funds, the interference of enemy and bogus, and the sloppy handling of the work, there is a false situation in the land report, which greatly reduces the performance of the land report.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：K263
【引证文献】
相关硕士学位论文 前1条
1 孔翠芳;二十世纪二三十年代杭县土地整理评析[D];华东师范大学;2012年
，本文编号：2239336
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