民国分税制与国有土地资源的争夺——以“改灶归民案”为中心  

The Tax-sharing System and Scrambling for the State-owned Land Resources:Centering on the Case of the Salt from State-owned to Local-owned in the Republic of China

作　　者：赵赟[1] 付晓伟[1] 

机构地区：[1]华东理工大学人文科学研究院,上海200237

出　　处：《中国农史》2016年第6期73-83,共11页Agricultural History of China

基　　金：国家社会科学基金项目"明清以来极端气候事件及社会应对研究"(12CZS049);上海市教委科研创新重点项目"长江中下游近代以来围湖造田与退田还湖研究"(14ZS063);中央高校基本科研业务费专项"民国分税制与土地财政"(WO1422002)

摘　　要：1928年国民政府施行的分税制将田赋划归地方所有,强化了地方政府对土地财政的依赖,加剧对国有土地资源的争夺。"改灶归民案"即是一个缩影,地方与中央在地权问题上的纷争,其实是属地原则与国有原则之争。国有土地资源争夺的目的是为了土地财政,而非致力于地政,背离了财权与事权相统一的关系。民国时期地籍整理、土地陈报等地政事业难有成效的根本原因即在于此。The national government decided to implement the tax-sharing system in 1928, which set the land tax from state-owned to local-owned, strengthened the local government＇s dependence on the land finance, scrambled for the state-owned land resources acutely. The case of the salt from state-owned to local-owned was a microcosm of the dispute over the land ownership between the central and local government. In fact, it was in a dispute over the principle between the territoriality and the state-owned. The major purpose of scrambling for the state-owned land resources was the land finance, rather than the land administration, which against the unity of financial and administrative powers. It was difficult to be effective in land administration such as the cadastre reorganization and the land submit report in the Republic of China.

关 键 词：民国时期 分税制 国有土地资源 改灶归民 

分 类 号：S-09[农业科学] K207[历史地理—历史学]