南京临时政府成立后,面临着严重的财政危机。为了解决财政危机,政府决定整理税收。时人针对这一问题纷纷发表评论。他们不仅对国地两税的划分标准进行了争论,还对田赋的归属问题进行了个案分析。这一时期的争论不仅使国地两税的划分标准系统化,还为国民政府时期财政政策的制定奠定了基础。 After its establishment, the interim government in Nanjing is facing a serious financial crisis. In order to solve the financial crisis, the government decided to organize the tax. People have made comments on this issue. They not only debated the criteria for dividing the two taxes in the country, but also conducted a case study on the ownership of land tax. The debates during this period not only systematized the criteria for dividing the two taxes in the country, but also laid the foundation for the formulation of fiscal policies during the period of the Kuomintang government.