抗戰(zhàn)時期國民政府土地陳報述評
發(fā)布時間：2018-09-12 14:36
【摘要】： 抗戰(zhàn)進入相持階段后,國統(tǒng)區(qū)爆發(fā)了嚴重的糧食危機,為應(yīng)對這一危機,國民政府采取了田賦征實政策,試圖將糧食掌握在政府手中。但是,要實現(xiàn)這一目標,必須弄清全國土地的實際情況。然而,當時全國土地賦籍混亂,隱匿土地現(xiàn)象十分嚴重。為此,必須實行土地陳報,以圖清理土地賦籍,公平負擔。這時,實行土地陳報也具備了一定的條件:一是國外有經(jīng)驗可資借鑒,二是國民政府自1929年開始實行土地陳報試點,取得了較為理想的結(jié)果,積累了大量寶貴經(jīng)驗;三是抗戰(zhàn)進入相持階段,土地陳報的推行環(huán)境,較之以前寬松。 土地陳報大體經(jīng)過籌備、接管、推進、后續(xù)整理四個階段。國民政府為了保證土地陳報工作的順利進行,成立了各級土地陳報機構(gòu),制定了土地陳報各項法規(guī),確定了辦理土地陳報原則、程序和范圍,訓(xùn)練各級土地陳報人員,規(guī)范土地陳報經(jīng)費籌撥,實施業(yè)務(wù)競賽與指導(dǎo),評定土地陳報結(jié)果,還采取了嚴格的獎懲措施。土地陳報工作取得了一定的成效,從1941年到1945年初,國民政府共完成土地陳報410余縣,這不僅使國民政府弄清了這些縣土地賦籍的基本情況,使田賦征實有據(jù)可依,土地及賦額也顯著增加;而且對于合理征稅、減輕農(nóng)民負擔等也起了一定的積極作用。但由于經(jīng)費不足、敵偽竄擾及工作辦理草率等原因,致使土地陳報存在著失實的情況,使得土地陳報工作的績效大打折扣。
[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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：K263
本文編號：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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：K263
【引證文獻】
相關(guān)碩士學(xué)位論文 前1條
1 孔翠芳;二十世紀二三十年代杭縣土地整理評析[D];華東師范大學(xué);2012年
，本文編號：2239336
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