田赋征实政策是国民政府在抗战期间,为解决军粮民食问题而实行的战时政策。在当时全民抗战的情形下,为坚持持久作战,保证军粮的供应无缺,实行田赋征实政策,具有一定的合理性。在实行征实的过程中,由于制度与人员管理等诸多因素的制约与影响,其实际效果并不理想,弊端百出,贪污现象层出不穷。 The real policy of land taxation is the wartime policy implemented by the Kuomintang government to solve the problem of military food and civilians during the Anti-Japanese War. Under the case of the People’s War of Resistance Against Japan at that time, it was reasonable to persevere in the long-term operation and ensure the supply of military supplies and to implement the policy of collecting and taxing land. In the course of implementing the verification, due to the restriction and influence of many factors such as the system and personnel management, the actual results are not satisfactory, the drawbacks are numerous, and the phenomenon of corruption appears one after another.