The Research Of Hunan Land Tax Paid In Kind During The Anti-Japanese War

"Land tax paid in kind" is an important financial and economic system of the national government in face of food and financial crisis during the anti-japanese war.it had a profound impact on the situation of china's anti-japanese war,economic,social development and political development. "land tax paid in kind" began in september 1941 and it was held four years during the war,get rice about 25.67 million dan,it is an important source of government revenue late in the war.It is in the same time with management on hunan political affairs by xue yue.it can be considered a part of management on hunan political affairs.to feed people,through improving rice,pioneering,building water conservancy to agricultural production,laid the material foundation for "land tax paid in kind";people management,implemented a new county system for strengthening control basic level,laid the system guarantee for "land tax paid in kind".land report is a basic implementation of the preparatory work of the "land tax paid in kind".the land report in hunan take advance of the partition mode,report the results of the use of land,re-determine the subjects,endowed with new levy,for government levied more food resources provide favorable conditions.it increased tax and reduce the burden on people for some county.but the national government didn' t consider complex situation,land report in entire country by government increased the burden on the majority of farmers,broken the stability in rural areas,deepened the conflict between the state and farmers.Hunan "and tax paid in kind" had three modes,physical collection,bought,bor rowed.during the war,hunan "land tax paid in kind" got good results and among t he nation.to put this in perspective,access to most food in 1942 to 1943,for the war,farmers' ability went down,access to lest food in 1944;from more to less is xiangshui,yuanshui,zishui,lishui,and the northeast of dongting lake.the problem of hunan "land tax paid in kind" was need more and more,but yield less and les s.it caused the situation of food punishment being more and more.people's bur den was growing.The national government carried out "land tax paid in kind" had two purpose,balance food of army and people,and balance burden of the people.in fact,merely note the former,emphasize to get food,ignored the principle of fairness,lost support of the people in last.