A Study On The County Finance And Farmer Land Tax In Shandong Province,1928-1937

The county finance is the basic component of China’s finance level.The county level financial system in Shandong province gradually standardized during the period of the republic of China. In terms of county finance income,since the compartmentalization of financial income and expenses of central and local government,the additional imposition of the farm land tax gradually became the main revenue of the county finance.Therefore,the county finance of Shandong province is closely related to the burden of the farm land tax.During the period of the republic of China, the tax on the farm was the main revenue of the county finance in Shandong province,and occupied an important proportion in the county finance income. The national government lowed the governance,the local government raised local specific matters.The county government was shortage of funds, but to increase the revenue of the tax on the farm.However, the county government’revenue is not reasonable. On the one hand, on the farm taxes levying,the tax system was lack of flexibility, the additional imposition of the farm land tax were various and exceeded the regular tax, and temporary apportionment was serious. On the other hand,due to the social and political unrest in Shandong province,the decrease of per capita of the area of cultivated land and the crop yields and prices,the farmers’ land income had decreased.The county government’farm taxes levying serious beyond the bearing capacity of the burden of the farm land tax.In the period of the republic of China, the public finances appeared, all kinds of lofty ideals insisted that the public finances should meet the requirement of the national and social groups and reflect the principle of the national economy.However,in the period of the republic of China,Shandong province was faced with domestic and foreign challenges,the county’s fiscal expenditure dilated gradually,the county government’spending on military and local autonomous accounted for a significant proportion,the infrastructure construction expenditure related to the national economy and people’s livelihood accounted for a small percentage.Farmers living in Shandong province were still poor, heavily in debt, and away from the village, and even became the bandits to refuse to pay tax.