A Study On Yunnan 's Land Tax In The Anti - Japanese War

Land tax is one of the important fiscal revenue of ancient Chinese feudal dynasties, All previous dynasties attached great importance to land tax。After the founding of the republic of China, Land tax collection system was similar to the qing dynasty,and reform the some of the qing land tax system to avoid some of the problems. After the outbreak of the Anti-Japanese War, food prices rising, Leading to the food crisis. War leads to lower tariffs, salt tax and tax revenues. At the same time, the national government spending is growing, eventually lead to serious financial crisis. In order to solve the financial crisis and guarantee the food, the national government implement policy of land tax paid in kind and then the national government impose to a lot of grain and support the Anti-Japanese War.In this thesis, The introduction part introduces the academic studies of land tax paid in kind. And introduced the significance of the topic, the research method of this paper, the definition of related concepts. The first chapter introduces the evolution of the national government tax policy. Mainly related to the land tax policy of beijing national government.The second chapter introduces the establishment of the land tax levy mechanism. The third chapter and the fourth chapter is this article key point. The third chapter introduces the specific implementation of the land tax paid in kind in Yunnan. The content of this chapter includes collection of grain,The fourth chapter introduces the grain’s storage, transportation.The fifth chapter is on the basis of the former chapters,it mainly analysis the positive significance and the defects of the land tax paid in kind,the positive significance including guarantee food supply and reduce the inflation. The disadvantages include staff fraud, the uneven burden, the lack of supervision and so on.The last part is the conclusion of this article, I will combine the advantages and disadvantages of the land tax grain, put forward my view of the land tax paid in kind and its practical significance.