1927——1937年河南田赋的研究.pdf

中国是农业大国，河南又是农业大省，研究这一时期河南田赋问题，有助于 思考“三农”(农业、农村和农民)问题的历史渊源，对当今农业税免征后的和谐 社会新农村的建设，也具有启迪意义。 关键词：南京国民政府 河南 田赋 农民负担 II Abstract ’Ihetaxonthefarmlandisalandtax．itisthemainsourc它ofnationaltax the revaluesinceoldtimes．Since in nationalist hadbeenestablished Nanking government unifiedthefinanceinthe thestaterevenueandthelocal 1927，it economy,divided tax revenue．nlefarmlandwasallotwAtothelocal became government government,it main the revenueofHenanProvince．Notthetaxonthefarmland only system contained alsoadditional ofthefarmlandtax veryde印irregularity，butimposition theburdenofthe the social aggravated peasants,impoverished countryside．The was the and economy daybyday．Under ordinanceleaded depressed policy byNanking nationalist Province carriedthe onthe government,Henangovernment reorganization farmland alittle butthe farmers’burdenwasstill tax，obtained resulL heavier,the good wasstill onthefarmlandtaxbecamean society countryside poorer．n圮problem betweenthe revatllleandthe importantproblem goverament farmers’li