A Study On The Army Grain Collection Of Hubei Local Government After The Anti-Japanese War(1945-1949)

For the army,the supply of food is an important factor affecting the course and success of the war.For the local government,the supply of army grain,especially the collection of army grain,is a very important part of the grain work.Military commissariat collection work can reflect the characteristics of the system and practice of local government military commissariat collection,and can also reveal the gains and losses of local government in specific military commissariat work.The policy of "Land Tax Paid in Kind " and land taxation management implemented during the Anti-Japanese War were restored to the central government,which effectively alleviated the financial crisis and food crisis of the nationalist government and played an important role in the stable and sufficient supply of military provisions and the victory of the Anti-Japanese War.After the War of Resistance,these two provisions did not change,supporting the national government to the collection and allocation of military provisions.The local government of Hubei shall formulate and adjust the policies of army grain collection in accordance with the central food policy.As early as 1943,Hubei Province’s grain Administration Office had been established and reorganized to handle the work of army grain together with other government organs at all levels.In order to collect army rations more efficiently and conveniently,Hubei local government has divided the powers and responsibilities of the relevant organs in the work of army rations for guidance.The implementation of the policy of collecting military provisions was divided into two stages after the Anti-Japanese War.The first stage is the year of exemption from taxation.The local government of Hubei Province follows the instructions of the central government and sets up Hubei Army Grain Procurement Committee to coordinate and manage the army grain procurement business,with Hubei Grain Field Office as its supervision and purchasing group.At the beginning of the second phase,Hubei Province began the collection of army provisions,including collection,borrowing and procurement of two work.In the process of military commissariat collection,the government,the army,grain households,grain merchants and other parties have different contradictions and disputes in the interaction.The reason is the imperfection of the military commissariat collection system and the deviation of people and things in the implementation process of military commissariat collection policy.The defects of the system and the deviation of practice directly affect the development of military rations.Although it does not hinder the collection of military rations,the relationship between the government,the army and the people is indeed challenged to some extent.If the rift in trust is allowed to grow and the government is not even aware of it,it will certainly threaten the very foundation of the national government,which may be one reason why its civil war failed to "build".