制度与实施:国民政府时期救灾物品运输研究

System and Implementation:Research on Delivering Articles for Relief in the Republic of China

国民政府为应付灾荒频发的局面,对官方和民间团体输运救灾物品提供减免税课和运费的优惠政策。官方和民间请运团体经过一系列呈报审批程序后即可享受此优惠。不过,国民政府对不同类型的救灾物品提供的优惠是不同的,制度规定与实际实施总存在一定距离,即便法令条文也常常因某些具体原因行辍不定。

The government carried out some favorable strategies that provided free or tax-free articles for the government official or folk groups. Official and folk groups may obtain this preferential policies after a complex process of submitting, examining and approving. However, the favorable policies varied according to different types of articles for relief, and there was always a gap between system regulation and practical implementation, and even legal doctrines always changed because of some specific factors.