民国时期江津地方赋税票据整理研究

Study on Local Tax Bills Collection in Jiangjin Areas During the Period of Republic of China

民国时期赋税票据因其历史价值较低,历来不受学界关注。本文对民国时期江津地方的赋税票据进行了整理分析,认为四川地区民国时期的赋税征收政策调整大致可划分为四个阶段,分别以北洋政府强收地方副税、军阀混战时期防区制破坏地方税收系统并以多种名目手段大力搜刮、川政统一至抗战中期赋税增长过快、抗战后期实行田赋"三征"政策为主要特点。同时,不能将抗战后期实施的田赋"三征"政策独立看待,它与军阀混战时期的田赋预征在一定程度上有着前后承继的关系。

The land tax bills in the period of the Republic of China have not been paid due attention by the academia.This paper collected and analyzed the Jiangjin＇s land tax bills during that period. It proposes that land tax policy in Sichuan region in the Republic of China went through four stages： the Beiyang government imposed forced land tax; the Warlord Era witnessed the destruction of land tax system with people＇ fortune plundered in different ways; the early stage of the Resistance against Japanese Aggression saw rapid growth of land tax, and the land tax implemented in the late stage of the Resistance against Japanese Aggression featured＂Three Ways to Levy Land Tax＂ policy. Meanwhile, the＂Three Ways to Levy Land Tax＂ policy could not be viewed separately, as it, to some extent, was connected with the other three polices in the war among new warlords.