The Research On 1928-1937's Farmer Land Tax Burden Of Hebei Provence

Since ancient times, China has always been an agricultural country, the rural population account for the vast majority of the country's population, The rural problem are related to the country matter of survival in the past and the present .In 1920s-1930s, social unrest and warlordism made Chinese living in an abyss of torment. As the foundation of Chinese society, the economic in rural areas had emerged of a bankruptcy trend, and the peasant burden was growing, the livelihood poverty was increasing.In this environment, Hebei Province as a big agricultural province, it also couldn't escape from the doom. Objectively speaking, Hebei peasant burden mainly attribute to large population and less arable land. Meanwhile, the richers had too many arable land but the common people possess insufficient land which were dispersed, therefore the labor forces squandered seriously. Moreover, the main tools to rely on In fanning were traditional and rarely employed modern equipment, which leaded to labor inefficient. In addition to these objective factors, there are a lot of other reasons. If only Land Tax is given consideration, not only in Hebei, but also in whole china the peasant burden are not very heavy. However, except these two kinds of taxes , the peasants had many additional burden such as supertaxes, many other military supplies taxes. In fact, the peasants beared more than the government stipulated in the statutory ratio. All we mentioned above were still tangible burden, in real life, fanners have to shoulder a heavy burden intangible. This is mainly because at the time of the backward system of levying Land Tax and Collection personnel due to corruption. At popular discontent and social instability, the Nanjing Nationalist Government convened several meetings, formulate relevant laws, trying to change this situation. Especially in the 1934 Conference on Finance adopted the provisions of the abolition of value-added tax, as if to see the dawn of the farmer. However, the peasant in fact did not alleviate the burden, mainly because at the provincial and district Land Tax and other financial place occupies an important position, if to alleviate the burden on farmers, the provincial and county sources of finance will be significantly reduced, while the central government would never complement this kind of reduction. Therefore, in this case, the provincial and county government announced the abolition of value-added tax at the same time tried to increase fiscal revenues from the other aspects (in particular, are assessed aspects), so the actual burden on farmers had been numerous and heavy.In this paper, the representative peasants' burden of northern rural areas in Hebei Province is selected for the study, with a view to be able to identify the reasons for the rural areas tend to bankruptcy in 1920s-1930s, so as to provide a reference for our country new rural construction.