Collection,Storage And Transportation Of Land Tax In Yuechi County,Sichuan Province(1945-1949)

It began to collect land tax since 1941,the national government attached great importance to the collection,storage and transportation of land tax.Therefore,the national government has input plenty of manpower,material and financial resources by means of optimizing organization,reasonable staffing,and improving the salary,so as to improve the operational efficiency of grass-root land tax organization and to win the war and maintain the operation of the government.This paper has a total of more than 30,000 words,in addition to the introduction and conclusion,divided into four chapters.The first chapter is divided into two geographical dimensions,namely,the whole country and Sichuan province.It summarizes the evolution and practice of land tax policy,and the evolution of land tax collection,storage and transportation organization.The second chapter first shows the history of the establishment system of Yuechi County and township,and then focuses on the historical facts such as the establishment of institutions,personnel appointment and removal,funds and salaries,and institutional responsibilities of county and township land tax,in an attempt to show the historical facts of Yuechi County's land tax collection,and further explore the operation of Yuechi County's land tax collection organization.The third chapter mainly discusses the historical facts of Yuechi County and township land tax storage,such as establishment of institutions,number of positions,appointment and removal of staff,functions and responsibilities,in order to prove that the county and township tax storage is a very important part of the whole land tax "chain".The fourth chapter mainly focuses on the transportation of land tax.Taking the time of archives as the axis,the whole process of dealing with the case of Wang Youde's Grain Ship Lost is deeply explored.It tries to make clear the cooperation and differences,responsibility and shirking among the county government,the provincial,county and township land tax grain management institutions,the county court,the county Party and other parties in dealing with this case,so as to describe the attitude and efficiency that the grass-root government deals with such similar “emergencies” at that time.As an extraordinary act of the national government in the Anti Japanese War,but land tax collection still continued until the transition of a new regime.Under the policy of land tax collection,the land tax collection,storage and transportation,and even the land tax distribution are relatively independent subsystems,which are the indispensable“chain” to constitute the national government's land tax policy system.In this context,taking Yuechi archives as the center,this paper combs and summarizes the history ofcounty and township grass-root land tax,through initially explore the basic historical facts,running situation,system for good or bad and other key historical information of land tax collection,storage and transportation at that time,so as to provide a valuable reference for the contemporary food tax policies.