| From traditional society to modern society,taxation has always been an irreplaceable link between the government and the people.Modern taxation has undergone a financial shift from farmland tax to industrial and commercial taxation,but traditional farmland tax still occupies a place in finance.On the one hand,the collection of land tax can reflect the government’s policy orientation,and on the other hand,it is closely related to the interests of local people.The relationship between the government as the "tax collector" of land tax and the people as "taxpayers" has become a dimension that reveals the inner logic of taxation and state governance.Jiangxi is a famous surplus province,and land tax has long held an important position in its history.During the Anti-Japanese War,Jiangxi,as one of the three major grain-producing provinces in the rear of the country,strongly supported the front battle.In the perennial wartime state in the late Republic of China,land tax in Jiangxi attracted much attention in the wartime finance gradually constructed by the Nationalist government.At the same time,disaster and corruption are both influencing factors of land tax collection in Jiangxi Province,which contribute to the complexity of the interaction between land tax collection and local society,and can be used as two important perspectives to observe the relationship between tax revenue and society.In order to deal with natural disasters and man-made disasters,the affected people choose to report the disaster situation to the higher authorities and request the reduction or exemption of land tax.The local government will accordingly take measures to reduce or exempt the disaster after on-site investigation and confirmation of the fact of the disaster.Frequent disasters objectively aggravated social unrest,coupled with the inherent system defects and environmental characteristics of the late Republic of China,corruption continued to breed in the process of expropriation.In response to the rampant corruption in the local society,in order to protect their own interests,the public may sue the local officials for corrupting land tax by reporting,or use the weapon of public opinion to expose the criminal behavior of the corrupt officials,hoping that the local government can quickly punish the illegal behavior.However,in the later period of the Republic of China,under the raging disasters,the suffering of the affected people who could not pay the land tax,as well as the indignation and helplessness of the people under the intensified corruption of the land tax,profoundly revealed the lack of the Nanjing National Government in local financial management.From the perspectives of disasters and corruption,this paper analyzes the practices of the people and local governments in the process of expropriation of land expropriation in Jiangxi,and puts the expropriation of land expropriation in Jiangxi in the later period of the Republic of China in the broader middle reaches of the Yangtze River for discussion,which can help us observe the relationship between expropriation and local expropriation Social interactions provide a regional perspective. |
