A Study On The Farm Land Tax In Henan Province, 1927-1937

The tax on the farm land is a land tax, it is the main source of the national tax revenue since old times. Since Nanking nationalist government had been established in 1927, it unified the finance in the economy, divided the state revenue and the local government revenue. The farm land tax was allotted to the local government, it became the main revenue of Henan Province. Not only the tax on the farm land system contained very deep irregularity, but also additional imposition of the farm land tax aggravated the burden of the peasants, impoverished the countryside. The social economy was depressed day by day. Under the policy and ordinance leaded by Nanking nationalist government, Henan Province government carried the reorganization on the farm land tax,obtained a little good result, but the farmers'burden was still heavier, the countryside society was still poorer. The problem on the farm land tax became an important problem between the government revenue and the farmers'living. The paper is made up of four parts:The first part is about the formal tax and the additional tax on the farm land in Henan Province.Firstly, talking about the origin and the main contents of the formal tax and the additional tax in Henan Province before the establishment of Nanking nationalist government.Secondly talking about its contents and characters in the previous ten years (1927-1937) after the establishment of Nanking nationalist government.The second part is about the levy system of the farm land tax and its orgenization as well as its irregularity in Henan Province. The levy system of the farm land tax mainly includes the management organization, its levy time, its levy way, its appoints or dismisses of the human affairs, its rewards or punishments, its inspector ways and its absolution or postponement.The irregularity prominently displays the aspects of the levy system, the levy personnel, anti-tax of the powerful landlords, the officials increasing the farm land tax without authorization and privately occupying it.The reorganization of the farm land tax mainly includes three aspects: Re-filling the farm land tax-books, discarding the taels of silver and unifying the currency system by silver dollar, reorganizating the farm land-books. The corruption of the local officials and the country gentries in the process of the tax levy on one hand aggravates farmers'burden, on the other hand reduces the governmental revenue of the farm land tax.The third part is about the relation between the farm land tax and Henan Province local finance. At first talking about the relation between the farm land tax and the province public finance, then talking about the relation between the land tax and the county public finance. The farm land tax becomes an important financial source since it is allotted to Henan Province. Then the artical analyzes the reason why the farm land tax becomes the main source of the province and the county public finance revenue.The fourth part is about the relation between the farm land tax and the countryside social economy.Mainly including the relations between the farm land tax and the land price tax, between the farmer income and the countryside social economy.Showing that the farm land tax has a chose relation to the countryside social economy. The poor countryside society is caused by the farm land tax and its additional imposition.China is a large agricultural nation. Henan is one of the biggest agricultural provinces in China. By studying Henan Province farm land tax of this period,it is helpful for us to ponder the historical root of "three-agriculture" (agriculture, countryside and farmer),it is also of more enlightment to construct the new and harmonious countryside after the exemption of the farm land tax.