The Research On The "Tobacco Acres Tax" Burden Problem Of Shanxi-Gansu-Ningxia Region In The Time Of Republic Of China (1912-1937)

In this period between establishment of the Republic of China to the outbreak of war against Japan, the "tobacco acres tax "of the peasantry in Shanxi-Gansu-Ningxia region was extremely serious burden. It was extremely important and special problems in modern times of Shanxi-Gansu-Ningxia society. Previous academic researches on "smoke acres of tax" burden in the Republic of China was mostly the whole holistic research. And the regional studies were relatively lack. Though in the area of research, there was little attention to the Northwest Territories. Therefore, this research has some academic value in deepening the economic and social aspects of the history of modern shanxi-Gansu-Ningxia region. At the same time, that offers some experience and historical Inspiration to solve the current "three rural" issue in the western region.This article applies relevant theories and methods of history, sociology and economics from the perspective of social history. For example, the historical literature analysis method analyzes some of the Department of Finance reports documents, archives, northwest diary study, and news reporting of Shanxi-Gansu-Ningxia area; I apply qualitative and quantitative analysis to analyze "acres of tobacco tax" based on a large number of chart and data, as well as "land tax" and "smoke acres of tax" for comparison analysis. The article also introduces the concept of sociology theory and impoverishment standards and economics Engel’s law.In the terms of content, firstly in Shanxi-gansu-ningxia region opium cultivation natural environment, cultivation, marketing and smoking aspects were analyzed and this highlights the levied relationship between the environment of Shanxi-Gansu-ningxia region and the "smoke acres of tax". Secondly, it introduced "smoke acres tax" levied form the policy, amount, purpose and manner four aspects and further summarized five characteristics of "smoke acres tax" levied, namely "smoke acres taxes" accounted farmers tax expenditures a large proportion, accounting high proportion of government revenue, combination with usury, pocketed by officials at all levels of the gentry and "smoke acres of tax" passed on to the peasants, etc. Finally, a comprehensive analysis in the reasons "smoke acres of tax" burden of the farmers:firstly, the "smoke acres of tax" is the main source of warlords to raise military spending; secondly, "acres of tobacco tax" is the main source of government agency administrative costs. Thirdly the article explores the effect of "smoke acres of tax" burden on the rural economy and peasant life. It is largely responsible for the absolute poverty of farmers. Fourthly, the Nanjing national government’s "anti-drug two years, six non-smoking" program promoted "tobacco acres of tax" form decreasing to finally eliminating. The three provincial governments of Shanxi-Gansu-Ningxia region promoted the good economic benefits of "improved cotton" to replace opium, a strong impetus the implementation of the anti-drug fight smoking, and to a certain extent, reduce the Shanxi-Gansu-Ningxia-farmers "smoke acres tax" burden. Because of the limitations of the Nanjing National Government, these measures of policy greatly reduced in the implementation process.