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一、钱粮改征临时地税 民国时期,政府对农业税的征收,各省情况各有不同。广东则仍沿用清代旧制,县政府内设负责征粮事务的“钱粮房”,由世袭式的钱粮师爷包揽根据清代遗留下来的“鱼鳞黄册”所记载的地丁、民米数字,每年分早晚两造,派出粮差挨户催收。这些鱼鳞黄册里的都、图、甲赋籍制度,很难与民国以后的区乡保甲相吻合,只能按粮户姓名催征。但是粮户姓名,绝大部份因产权继承、典当、买卖、转让、赠与以及逃亡绝户等问题,没有及
First, the money and grain temporary change to tax during the Republic of China, the government imposed on agricultural tax, the situation in different provinces. Guangdong is still using the old system of the Qing Dynasty, the county government is responsible for the collection of grain services, “Qianliangfang” by the hereditary money master mastering according to the Qing Dynasty left “Fish Scale Yellow Book” recorded in the ding, Two minutes each year morning and night, sending grain collection door-to-door collection. These fish scale yellow book are, map, a Fu system, it is difficult to follow the Republic of China Township Baojia fit, only by household name reminder levy. However, most of the people in the household name do not inherit, pawn, trade, transfer, donate,