【摘要】 "田赋征实"制度是在抗日战争中后期大片国土沦陷的背景下实施的一项特殊的经济法律制度,尽管这一制度在当时的实施过程中尚有不尽人意之处,但总的来看,"田赋征实"制度在陪都、四川地区得到了比较好的实施。但也必须指出,"田赋征实"的实行,本质上是中国农民为抗日战争做出的重大牺牲和贡献。历史是过去时,历史又是现在时,应该历史地、客观地来评价这一制度。更多还原

【Abstract】 The system of "Land Tax Payment in Kind"is a special economic and legal framework promulgated against dire circumstances in the mid and later stages of the War of Resistance against Japanese Aggression when large areas of Chinese territory were falling under the hooves of Japanese invaders.Though the efficacy of this system was less than satisfactory,as a whole,it had been well enforced in the provisional capital of Chongqing and neighboring areas in Sichuan.It must be noted that the enforcement of the "Land Tax Payment in Kind"system in essence reflected the grave contributions to and huge sacrifices for the great cause of the War of Resistance against Japanese Aggression on the part of Chinese farmers.Therefore,it is argued that such a system should be investigated and evaluated historically,specifically and objectively.更多还原