抗战时期国民政府实施田赋征实制度原因探析

Analysis of Causes Land Tax Levies in the National Government during the Period Anti - Japanese War

抗战时期,促使国民政府实施田赋征实的主因有二:一是财政危机;二是严重的粮食问题,尤其是后者,实为政府最终实施田赋征实制度的决定性因素。它是国民政府在抗日战争特殊环境下的必然选择,与其说是国民政府自身调整政策的结果,还不如说是战争逼迫下的产物。

During the period of Anti -Japanese War,the main implementation of the national government land tax levies kinds has two ; one is the financial crisis; the other is the serious food problem, especially the latter. Decisive factors in the final implementation of the system is for the government levies. It is the inevitable choice of the national government during the Anti - Japanese War under the special environment. It is the national government＇s policy adjustment results, rather than just a product of war under the war.