论抗战时期四川田赋“三征”-中国近现代史专业论文.docxVIP

论抗战时期四川田赋“三征’’中国近现代史专业 论抗战时期四川田赋“三征’’ 中国近现代史专业 研究生：肖鸿今 指导教师：邓绍辉 摘要：本文借助四川省档案馆民国时期四川省田赋管理处档案及相关文 献资料，着重对抗战时期四川田赋的管理机构、征收政策、征收方式及征收效 果等问题进行较为全面系统深入地研究，以期能有助于这一时期四JII经济史相 关课题的研究向纵深发展。 本文四万余字，除前言、结语外，共分四章。前言部分阐明了本文选题的 研究现状、主要内容和创新之处。第一章主要介绍了抗战前四J1l田赋征收概况， 即四川耕地面积和田赋征收情况。第二章论述了抗战时期四川田赋管理机构的 变革、田赋征收政策的形成以及土地清查等问题。第三章着重论述了抗战时期 四川田赋“三征的基本情况以及灾歉年份田赋征收情况。同时又从大量难民 涌入、军粮需求上升、官商囤积粮食、粮源不足四个方面重点探讨了抗战时期 四川田赋“三征的原因。第四章着重对抗战时期田赋三征的效果从正反两方 面进行了分析评价。结语部分从抗战时期四JII田赋三征的起因、内容及效果等 方面，总结了几点经验教训。 关键词： 四川 田赋三征抗战时期 Three Three Ways to Levy Land Tax in Sichuan during the Anti—Japanese War Period Major：Chinese Modem History Postgraduate：Xiao Hongiin Supervisor：Deng Shaohui Abstract：By searching the land management files of Sichuan archives in Sichuan Province and the relevant literature，researching those questions about Sichuan land tax administration、tax policy、levy way、disaster relief and performance evaluation of land tax levy in kind during the Sino—Japanese War,and we hope that can promote the History of Sichuan Economy to develop in depth． This paper is more than 40000 words and consists of four chapters excepting preface and conclusion．The preface briefly explains the situation of choosing this subject、the main content and the innovations．Chapter one introduces the general situation of feudal land tax collect in kind in Sichuan before the Sino-Japanese War． Chapter two dissertates the transformations of Sichuan land tax administration、 formation of land tax policy and estate surveying．Chapter three describes the levy of land tax in Sichuan during the Sino—Japanese War,that is Land tax collected in three ways and disaster relief．At the same time dissertates the necessity of implementing feudal land tax collect in kind by analyzing financial and food crisis faced by Kuomintang government early in the war．Chapter four evaluates the effect of land tax levy of food from both positive and negative side．Conclusion summarized some inspiration from Sichuan land tax levy of food during the Sino·J