| Budget Amount *help |
¥3,700,000 (Direct Cost: ¥3,700,000)
Fiscal Year 2001: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2000: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 1999: ¥2,000,000 (Direct Cost: ¥2,000,000)
|
|---|
| Research Abstract |
This research deals with the development of the rural land administration in Republican China. The process of this development throws light on the structural transformation of the relationship between the state and the rural society.
In late imperial China, the registration of the land and landowners depended on ceshu who privately possessed the land ledgers. Therefore, the tax burden on landowners was unjust, and influential landlords enjoyed unofficial privileges. Under this taxation system, it was difficult to cope with the rapid expansion of financial demand that occured mainly from the execution of policies for modernization in varied fields.
Therefore, the Peking Government, estblished in 1912, recognized the necessity for the modernization of the land system and land taxation system, and proposed a new policy for that purpose. But the Government was not able to carry it into execution.
The Nationalist Government really began to execute the modernization of the land system and land taxation system : precise survey of the land, correct registration of the land and landowners, legal assurance of private land-ownership, estimation of land prices, and fair collection of land tax. Particularly, the land survey covered the plains extending along the south side of Changjiang immediately before the beginning of Sino-Japanese War in july 1937. In these advanced areas, the structure of the relationship between the state and the rural society began to be transformed.
However, the Japanese invasion forced the discontinuation and deterioration of the development of the rural land administration. After relocating its capital from to Chongqing, the Government became unable to continue the modernization of the land system and land taxation system, and then was compelled to take insufficient procedures. Therefore, during the war, the taxation was strengthened based on inaccurate traditional land ledgers, which caused serious tax discrimination.
|
