论文部分内容阅读
抗战全面爆发后,国家财赋重地沦陷,财政收入减少,国民政府以增发货币的办法弥补赤字,引起通货恶性膨胀。为有效控制粮食,增加财政收入,国民政府自1941年起实行田赋征实政策。八年抗战,五度征实,四川田赋征实数额几乎占国统区田赋总收入的1/3。地主是田赋的主要承担者,田赋征实使地主收益受损。但地主也通过加租、加押、缩扣等手段改变租佃制度,向佃农转嫁田赋负担。这一行为压缩了佃农的土地收益,引发了较为普遍的租佃纠纷。抗战期间,国家占有土地收益的比例剧增,土地收益分配的基本格局产生变动。地主和佃农围绕剩余利益展开竞争,致使主佃关系恶化,后方农村逐渐演变成矛盾不断积聚的火药桶。
After the outbreak of the war of resistance in all directions, the state lost its financial resources and reduced its fiscal revenue. The National Government made up the deficit with the method of issuing additional currency, causing vicious inflation. In order to effectively control grain and increase fiscal revenue, the national government implemented the policy of collecting and taxing land since 1941. In the eight years of resistance against Japan, the fifth degree was confirmed and the actual amount of land tax in Sichuan Province accounted for almost one-third of the total income of the state monopoly area. Landlord is the main undertaker of land tax, land acquisition real damage to the landlord income. However, the landlord also changed the tenancy system by rent increase, detention and deduction, and the burden on the tenant was forwarded to the landowner. This action reduced the share of the tenant’s land revenue, triggering the more common tenancy disputes. During the war of resistance against Japan, the proportion of land owned by the state increased sharply, and the basic pattern of distribution of land revenue changed. Landlords and tenants compete against each other for surplus profits, deteriorating the relationship between tenants and tenants, and gradually turning the rear countryside into a powder keg where contradictions accumulate.