Land Tax Collect In Kind:The Construction Of The National Government’s State Fiscal Extractive Capacity In Wartime(1941-1949)

This paper mainly takes the archives of the land tax and grain administration office in Jiangxi Provincial Archives and Duchang County Archives as the main historical materials,supplemented by other peripheral materials,and discusses the construction of the national government’s fiscal extractive capacity and the collection,storage and transportation of the land tax in Jiangxi Province during the war.After the outbreak of the Anti Japanese War,in order to solve the increasingly serious problems of fiscal deficit,inflation and food supply,the national government had to carry out the policy of land tax collection nationwide since June 1941.Jiangxi,as one of the three major grain producing areas in the rear,bears a heavy burden of grain.Except for some areas where the land price tax reform was carried out,the land tax collection system continued the old system of Ming and Qing Dynasties.Due to the shortage of local funds,the problem of grain storage has not been well solved.As for grain transportation,the shortage of means of transportation and low freight have always been the two major problems in the transportation work.In order to ensure the smooth transportation of grain,the local government forced to hire a large number of civilian ships for transportation,which led to the public resentment.The policy of land tax collection played a key role in ensuring the national government to survive the crisis.However,from the perspective of absorptive capacity,the land tax collection system is not an efficient tax system.The early implementation of cadastral arrangement was not comprehensive,which made it difficult for the national government to grasp the specific situation of cultivated land occupation,and had to rely on the grain officials under the old system.In addition,the government’s inability to supervise officials effectively is inevitable.Moreover,since it is difficult to maintain the local finance after the land tax is transferred to the central government,the additional land tax has become an important source of local income,which is also a structural factor that is difficult to eliminate the phenomenon of apportionment.In the process of implementation,for the sake of political achievements,officials often forced to levy,or even levy,in order to complete the task.In the actual operation,Tian fuzhengshi gradually deviated from the original track.Although the land tax levy provided sufficient food for the national government and stabilized the Anti Japanese war situation,it was really based on the squeeze of all kinds of apportionment and corrupt officials.In this process,the national government gradually lost the popular support.