论抗战时期四川田赋“三征”

发布时间：2018-11-01 17:26

【摘要】： 本文借助四川省档案馆民国时期四川省田赋管理处档案及相关文献资料,着重对抗战时期四川田赋的管理机构、征收政策、征收方式及征收效果等问题进行较为全面系统深入地研究,以期能有助于这一时期四川经济史相关课题的研究向纵深发展。本文四万余字,除前言、结语外,共分四章。前言部分阐明了本文选题的研究现状、主要内容和创新之处。第一章主要介绍了抗战前四川田赋征收概况,即四川耕地面积和田赋征收情况。第二章论述了抗战时期四川田赋管理机构的变革、田赋征收政策的形成以及土地清查等问题。第三章着重论述了抗战时期四川田赋“三征”的基本情况以及灾歉年份田赋征收情况。同时又从大量难民涌入、军粮需求上升、官商囤积粮食、粮源不足四个方面重点探讨了抗战时期四川田赋“三征”的原因。第四章着重对抗战时期田赋三征的效果从正反两方面进行了分析评价。结语部分从抗战时期四川田赋三征的起因、内容及效果等方面,总结了几点经验教训。
[Abstract]:With the help of the archives and related documents of Sichuan Land Taxation Administration during the Republic of China period, this paper focuses on the administration and collection policy of Sichuan Land tax during the War of Resistance against Japan. The methods and effects of expropriation are studied thoroughly and systematically in order to help the research of Sichuan economic history to develop in depth. In addition to preface and conclusion, this paper is divided into four chapters. The preface explains the research status, main contents and innovations of this paper. The first chapter mainly introduces the general situation of Sichuan land tax collection before the War of Resistance against Japan, that is, Sichuan cultivated land area and land tax collection situation. The second chapter discusses the reform of Sichuan land tax administration, the formation of land tax collection policy and land inventory during the War of Resistance against Japan. The third chapter focuses on the basic situation of Sichuan land tax "three March" during the War of Resistance against Japan and the situation of land tax collection in the year of disaster and apology. At the same time, from the four aspects of the influx of refugees, the rising demand for military grain, the hoarding of grain by officials and merchants, and the shortage of grain sources, the reasons for Sichuan's land tax "three March" during the War of Resistance against Japan were discussed. Chapter four focuses on the analysis and evaluation of the effect of the third March of Land tax during the War of Resistance against Japan from both positive and negative aspects. The conclusion summarizes some experiences and lessons from the causes, contents and effects of Sichuan's third March of Land tax during the War of Resistance against Japan.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：K265

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