抗战时期安徽的田赋征实

On the Policy of “Land Tax Paid in Kind” in Anhui Province during the Anti-Japanese War

抗战时期安徽自1941年开始实施田赋征实,成立省县田管机关和粮管机关,分别办理经征、经收事宜。安徽在其国统区47县实行征实,征实标准和数量逐年增加,并不断完善征收程序和验收方法,通过增设仓库、提高库容、严格考成、加强催征等措施,使安徽田赋征实取得了较好的成效,总计在1941—1945年共征粮食9 324 615市石,年平均征起率达106.35%,远高于全国平均水平,为皖省军公民粮的供应奠定了基础,既支撑了安徽战场,又稳定了后方社会秩序,为坚持抗战作出了一定贡献。

Anhui Province began to carry out the policy of ＂Land Tax Paid in Kind＂ in 1941 during the Anti- Japanese War. Anhui Province set up land management and grain management organizations in order to handle the collection matters. The policy was adopted in 47 counties controlled by the Kuomintang （KMT）. Its standard and quantity increased year by year. Anhui Province also constantly improved the collection procedures and approval process. It gained a good performance through raising warehouse and improving storage, strict check, and active levy. Anhui Province collected the food of 9324615 dan from 1941 to 1945. The annual average collection rate was 106. 35%, and far higher than the national average level. It laid a foundation in the staple food supply of the people and army in Anhui Province, supported the Anhui battlefield, stabilized rear social order, and made a certain contribution to the Anti-Japanese War.