北洋政府时期安徽省卫田缴价升科工作研究

A Study on the Work of Weitian Paying Price and Taxation in Anhui Province in the Period of Beiyang Government

清代以降,卫田名为官有,实际上买卖成风,早已与民田无异。北洋政府时期,安徽省政府从增加财政收入角度着眼,决定开展卫田缴价升科工作,将其真正转化为政府的财源,纳入到田赋征收体系之中。但是,这项工作进展缓慢,直到全面抗战爆发前也没有办理完毕,其根本原因,在于当时官方乡村治理能力的低下。

Since the Qing Dynasty, Weitian, fields ploughed and owned by soldiers, have been sold and bought frequently and had no difference from Mintian, fields ploughed and owned by common people. During the period of Beiyang government, Anhui provincial government, from the angle of increasing financial revenue, decided to carry out the work of Weitian’s price promotion, which was really transformed into the government’s financial resources and incorporated into the land tax collection system. However, this work progressed slowly and was not completed until the outbreak of the comprehensive war of resistance against Japanese aggression. The root cause was the low governance capacity of the official countryside at that time.