本文選題：經(jīng)濟(jì)史　切入點(diǎn)：民國時(shí)期　出處：《西北師范大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：在傳統(tǒng)農(nóng)業(yè)社會(huì)里,田賦作為國家最為穩(wěn)定的財(cái)政收入來源之一,一直深得執(zhí)政者的重視。隨著工業(yè)社會(huì)的到來,農(nóng)業(yè)昔日的地位也隨之衰落。同理,以土地為主要征稅對(duì)象的田賦理應(yīng)隨之減少。但是,縱觀民國時(shí)期的甘肅,田賦仍然在甘肅財(cái)政中占據(jù)著主要地位。這種特殊地位的形成,則是源于自給自足的自然經(jīng)濟(jì)仍然發(fā)揮著主要作用,而新興資本商業(yè)經(jīng)濟(jì)又一時(shí)無法迅速填補(bǔ)其所騰出的空間造成的。 本文通過縱向的梳理民國時(shí)期的甘肅田賦與有清一代田賦之間的關(guān)系,發(fā)現(xiàn)民國時(shí)期的甘肅田賦,無論其在名稱上,還是在征收方式方法上多有清代的痕跡。隨著朝代更迭,中央政府與地方政府就田賦的歸屬問題一度發(fā)生爭執(zhí)。特別是北京政府時(shí)期,受制于政治利益的糾葛,田賦成為中央政府與地方政府博弈的重要籌碼,表現(xiàn)在田賦收益的歸屬和支配權(quán)的劃分問題。因此,本文發(fā)現(xiàn)田賦在民國時(shí)期的甘肅無論是北京政府時(shí)期還是南京政府時(shí)期,其征收體制的完備性與復(fù)雜性充分說明中央政府對(duì)于田賦的重視程度。 重視田賦,一方面則是緣于甘肅自身并無強(qiáng)勁發(fā)達(dá)的工商業(yè),故而只能將目光集中在與土地極為密切的田賦收入方面;另一方面則是因?yàn)闀r(shí)局的變遷,抗戰(zhàn)軍興,開支劇增,南京國民政府實(shí)施田賦改征實(shí)物。由此引發(fā)的田賦畸輕畸重,賦率課則,征收中的營私舞弊等等問題紛至沓來。此時(shí)的廣大民眾仍舊鼎力支持政府各項(xiàng)舉措,這背后的付出與艱辛,是怎樣一種狀況,則是本文側(cè)重探討的地方。大時(shí)代背景下的普通民眾作為推動(dòng)歷史前進(jìn)的一員,是如何在歷史的長卷描繪屬于自己的那一段經(jīng)歷。
[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.
【學(xué)位授予單位】：西北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：K258

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 宋永永;何超;;民國時(shí)期平?jīng)鑫飪r(jià)的階段演變及其成因分析(1930—1949)[J];隴東學(xué)院學(xué)報(bào);2013年02期

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本文編號(hào)：1557467