Explore The Real Policy Of The Nationalist Government During Land Tax Levy

The Grain Levies policy was an important policy taken by the National Government during the Anti-Japanese war. This policy not only ensured the final victory of the Anti-Japanese War, but also occupied a crucial position in China's land tax history. So we have to make an objective evaluation on it.This thesis mainly probed the running mechanism of this policy and also evaluated its practical result in the wartime. Shortly after the break-out of the Anti-Japanese war, the vast area of South-east China which has long been regarded as the financial resource of the. central government was occupied by the enemy. Thus the financial income of the National Government decreased a lot. In order to make up for the lost, a systematic reformation of the tax system was adopted, and a large number of currency and bonds were issued. But, unfortunately, these measures didn't better the terrible situation. Prices of the commodities soared up and the markets were still a mess. Facing the awful financial situation and the crisis of food supply, the National Government accepted the suggestion of Mr. Curie, special envoy of America to China, to take the Grain Levies policy based on the experiences obtained in Shanxi province.An effective running mechanism was the prerequisite of the policy, which not only ensured the anticipative effect of the plan, but also redounded to get the unexpected results. Because of the good mechanism of the Grain Levies policy, the National Government successfully overcame the financial crisis and got plenty supply of the foodstuff during the war.With the remarkable results it gained, the Grain Levies policy was regarded as an important achievement of the government. However, we must realize that the perfect propaganda mechanism, running system and the supervision system all played an important role in the smooth running of the policy. Furthermore, the policies of food-purchasing and food-borrowing were also mentioned in this part.Through the comprehensive analysis of the Grain Levies, an objective comment was presented at the end of the thesis, which not only sang high praise for its achievements but also pointed out its disadvantages.