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1941年6月,国民政府召开第三次全国财政大会。会议通过了将田赋收归中央并改征实物的决定。笔者通过对民国政府建立以来的是赋制度的考察,结合当时的时代背景,认为1941年的田赋整理应该放到民国田赋制度调整和国民政府加强中央集权的大背景中认识。在此,笔者重点分析了将田赋收归中央的原因。
In June 1941, the National Government held the Third National Finance Conference. The meeting passed the decision of returning Tian Fu to the Central Government and reorganizing it. By examining the Fu system since the establishment of the Republic of China government and combining with the background of the times, the author thinks that the arrangement of land and resources in 1941 should be recognized in the context of the adjustment of the land tax system in the Republic of China and the strengthening of the central government by the Kuomintang government. Here, I focus on the analysis of the reasons for returning Tian Fu to the Central Government.