抗战前夕广东洋米免税风潮述论

抗战前夕广东洋米免税风潮是广东省米谷歉收和积谷备荒、国外和外省米源减少、广东币值下降等多种因素综合演变的结果。这次风潮经历了三个阶段,从国米输粤到100万担洋米半税,再到400万担洋米谷完全免税,一波三折。免税风潮集中反映了粮食产销间的矛盾,以及国民政府在协调冲突时的两难境遇,也留下了宝贵的经验教训。

The Discussion On the Tax-free Campaign In Guangdong Lon the Eve of War of Resistance Against Japanese Aggression

The tax-free campaign of rice imported from foreign countries in Guangdong before the war was a result by multiple factors such as poor harvest and accumulation agaist natural disaster,reduced grain imports,devaluation of Guangdong currency and so on.The Campaign,which had twists and turns,had experienced thee periods： first,the rice from other provinces was delivered to Guangdong;second,one million quintals foreign rice enjoyed the privilege of semi-tax;last,four million quintals foreign rice was tax-free totally.The tax-free campaign not only reflected the conflict between food production and sale,as well as the embarrassed condition of the National Government when it tried to coordinate the conflict,but also left us valuable lessons.