土地陈报与赋税征收——试论民国时期江宁实验县的土地陈报  

Land Report and Tax Collection——An Analysis about Land Report on the Jiangning Experimental County during Republic of China

作　　者：王科[1] 

机构地区：[1]江苏省行政学院,江苏南京210004

出　　处：《华南农业大学学报（社会科学版）》2010年第4期123-128,共6页Journal of South China Agricultural University(Social Science Edition)

基　　金：教育部重点社科项目02JAZJD770015)

摘　　要：20世纪30年代,为了整理田赋以提高政府财政收入,新成立的江宁实验县在其境内举办了一次土地陈报。经过统计,土地陈报之后的江宁额征田亩与前相比大为增加。田亩增加的同时,政府的税收也获得了很大的增长。这同时也就为江宁此后的进一步变革打下了良好的铺垫,为今后的各种建设工作提供了一个基本的前提。因此,此次土地陈报具有十分明显的"建设"意义。然而,江宁县更多的将土地陈报与田赋征收连接起来,因而在强调建设的同时也带有浓厚的控制意味。In the 1930s,Jiangning experimental county held a land report in its territory in order to improve the governmental revenue.After the land report,the amount of field had greatly increased than before.At the same time,the governmental revenue also got a lot of growth.It established a good foundation for further change and provided a fundamental premise for various construction work.Therefore,the meaning of ＂building＂ was undoubted.However,the land report was more connected with tax collection.It also had a strong meaning of control.

关 键 词：民国时期 土地陈报 赋税征收 江宁实验县 

分 类 号：K263[历史地理—历史学]