A Study On The Land Tax Grain Levies In Henan During The Anti-japanese War(1941-1945)

The land tax grain levies is a necessary financial and economic system carried out by the national government in order to solve the problem of "Money" and "Grain" in wartime.In June1941,the third national financial conference of the national government officially promulgated the policy of collecting land taxes from the central government and collecting them in kind.The land tax grain levies in Henan province began in November 1941.During the Anti-Japanese War,it was held for four years,with a total of 8 531 369 Dan collected,accounting for 3.7% of the total in the four years.This seems like an average figure,but it should be noted that Henan made great contributions to the victory of the war of resistance against Japanese aggression and at the same time made great sacrifices.The land tax grain levies in Henan province has its particularity and research value.To this end,this paper intends to analyze the following issues to explore the reality of Henan land tax grain levies : the introduction part reviews the current research situation of field tax reality in academia,and introduces the origin of the topic,research methods,main viewpoints and the definition of related concepts.The first chapter introduces the introduction of the land tax policy of the national government,mainly involving the background and process of the land tax policy issued by the national government.After the victory of the northern expedition in 1927,due to the financial needs of local autonomy,the national government transferred a tax on land taxes to the local government.However,after the outbreak of the war of resistance against Japan,with the fall of the major tax sources in the southeast,the national government gradually lost the three financial pillars of tariff,salt tax and unified tax.In order to ensure the financial revenue and themilitary citizen food,the national government must carry out the land tax to the central government and collect the material goods policy.The second chapter introduces the Yellow River flooding and the dilemma of three enemies faced by Henan in the implementation of land expropriation,as well as the hard work of Henan in the preparation of land expropriation,mainly including the propaganda of land expropriation,the new county system and the land report.Henan was already facing difficulties before the implementation of the land tax policy.In order to prevent the Japanese army from entering Zhengzhou in the west,the national government ordered the Yellow River to break the dyke at Huayuankou.Indeed,the breakwater played a role in "replacing soldiers with water" and "governing the enemy with Yellow River".North Henan,east Henan and south Henan have fallen into enemy hands,half of Henan occupied,three facing the enemy.The Land Report and The New County System were implemented earlier in Henan province,which respectively provided the basis for the expropriation of land tax and won the support of local forces.And the propaganda of fact-checking also makes full mass mobilization for the development of fact-checking work.As the key chapter of this paper,the third chapter uses a lot of ink to describe the reality of Henan under the disaster.The destruction of the natural environment in the Yellow River basin led to the deterioration of the climate in the lower reaches of the Yellow River.Henan across the harvest is only a year of 23 percent,the victims were forced to go out to find work.Under the appeal of Henan local government and public opinion,the national government decided to allocate food and reduce the tax.The people of Henan gave everything to the state,almost all of it.Chapter four and chapter five respectively introduce the effectiveness and disadvantages of Henan.Over the years,the actual rate of Henan is almost as high as 100%,the grain tax director and others received many awards,provincial President Li peiji also won TheStar Medal.However,as the land tax policy was a hasty response of the national government during the war,it was inevitable that there were loopholes in the system,and these loopholes created opportunities for the grain collectors to cheat.Although the national government punished the grain arrears and some corrupt officials,it still had many problems in the process of collecting and implementing the land tax.The conclusion part,from the reality of Henan province to see the situation of the national land expropriation,not only affirmed the wartime significance of the land expropriation,but also pointed out its congenital deficiency,acquired derailment,and finally affected the domestic economic situation and political trend.