民国时期甘肃省土地陈报探析

Analysis of the Land Report of Gansu Province in the period of the Republic of China

土地历来为中央与地方政府主要财政来源,国民政府一度将田赋税收划归地方财政。以甘肃省政府为中心的土地整理的实施,旨在稽查地籍,核实辖区土地数目,重新厘定田赋科则,以解决省府财政拮据现状,故积极推行土地陈报。本文就甘肃省政府土地陈报原因、过程及结果进行探讨。

Land has historically been a major financial source of the central or local government. The national government once put the land tax revenue into local finance. The implementation of land management by Gansu provincial government was aimed at checking land eadastre and quantity, and re - establishing the regulations and laws of land tax to solve the provincial financial embarrassment. Therefore the land report was actively carried out. This paper discusses the causes for the implementation of the land report of Gansu provincial government, and its process and aehievements as well.