论文部分内容阅读
田赋征实是抗战时期国民政府采取的一项重要财政经济制度。国民政府选择田赋改征实物,是抗战时期特殊环境下的历史产物,也是当时环境中解决财政经济粮食困境的必然选择;从机构的相对完善性、实践成效的显著性、粮食供应的相对畅通性等方面观察,田赋征实是国民政府在抗战时期实施的一项具有成效的制度,它以及相关的征购征借,成为抗战中后期国民政府财政收入的中坚,也是支持中后期抗战最有力的保障之一。不可否认,田赋征实在执行过程中尚存在诸多问题与弊端。
The collection of land taxes is an important financial and economic system adopted by the Kuomintang government during the Anti-Japanese War. The fact that the Kuomintang government chose land taxation and reformation was the historical product under the special environment during the War of Resistance Against Japan and the inevitable choice to solve the financial predicament in the environment at that time. From the relative perfection of the institution, the significance of practice, the relatively smoothness of food supply It is observed that the collection of land tax is an effective system implemented by the Kuomintang government during the War of Resistance Against Japan and it is also the backbone of the financial revenue of the KMT government during the latter part of the War of Resistance against Japan as well as the most powerful guarantee for the war against Japan in the latter part of the War. one. Undeniably, there are still many problems and malpractices in the process of implementing tax collection.