战时政府与商界的税收关系——以四川营业税税率风波为中心的考察

抗战全面爆发以后,为适应战时财政的需求,四川省政府实施以提高税率为中心的营业税政策,致使商民税负骤然加重。以成都市商会为核心的四川商界,通过多种形式进行抵制,最终迫使政府在税率问题上作出部分让步。四川营业税税率风波表明:在政府最需要增加税收以支持抗战财政的情况下,商界仍能够制约政府的税收行为,并实现征纳双方税收利益的最大化。     

民国时期地方税收权力的流失——以1939—1949年重庆营业税为中心的考察

抗战全面爆发以后,重庆由四川省辖市升级为院辖市,逐步建立起独立的地方财政税收制度。作为地方税收的大宗,营业税本是重庆市政府增加财政收入的重要途径,但是,重庆市营业税权力却遭到四川省政府、中央政府、重庆市商人团体和参议会的分割、侵蚀而流失。以营业税为主的地方税收权力大量流失,直接导致地方财政困乏,也是影响国家政权稳定的重要因素之一。     

论民国时期的大学英语教学及启示

在我国的民国时期,大学英语教学师资力量极为强悍,这个时期的大学英语教学更加注重培养学生的经典英文的阅读量以及写作能力的训练,将积累西方的文学素养作为教学的重点,强调英语的实用性。民国时期的大学英语教学能够得到迅速的发展离不开当时大学开放的办学思想和人才培养理念,为我国目前的大学英语教学提供了非常重要的参考价值。     

论民国时期中西史学交流的特点

民国时期的中国史学在欧风美雨的浸润下,艰难地然而终于剥离传统史学的脐带,迈向史学现代化的新途。在这一过程中,中西史学的交融呈现鲜明的特点：史学的传播渠道由欧美直接输入为主,以取代从日本的间接输入;中国学人留学欧美成为时尚,从欧美学成归国的留学生在中西史学的交流中发挥了不可或缺的作用,是传播西方史学的主体;而传播的内容以西方史学理论与方法为主,历史哲学的引入更令人瞩目;出版机构在民国时期中西交流中起到重大和显著的作用。     

民国时期安徽私塾整顿论析

民国时期,安徽整顿私塾是为普及新式教育扫清障碍,但教育行政和知识精英一方面高估了学校的"先进性",另一方面则低估了私塾的"坚韧性"。尽管借助国家权力的干预,私塾遭到挤压而日益处于国家教育场域的边缘化,但学校未曾完全取而代之,私塾依然在广阔的乡村和城市的角落存续,显示出强大的生命力。     

民国时期的大西北开发

开发大西北,早在七十多年前也曾被提上议事日程,但那时政客与军阀当道,加上战争的压力,致使开发计划纷纷流产。     

石瑛与民国时期教育

1984年6月梁漱溟在《追怀石蘅青先生》一中说：“石蘅青(石瑛)先生是一位淳朴正直的人物,不以学面目留印象于人间,则以先生参与孙中山先生领导的革命,更且致力事功为多也。我有幸辱交于先生,     

民国时期的饥荒

民国时期,蒋宋孔陈四大家族靠手中的权力攫取了社会的大部分财富。当人民在死亡线上苦苦挣扎时,四大家族中的“八旗子弟”孔二小姐之流却在公众面前大秀时尚和奢华,还恬不知耻地说这一切都是他们自己努力的结果。下面一组图片,反映的是民国时期的饥荒。     

民国时期安徽的灾荒与应对

民国时期,安徽省各种灾荒频频发生,呈现出无年不灾、多灾并发,灾荒种类多、以水旱蝗灾为主,灾害群发期现象突出,有灾必有荒,灾荒损失惨重以及天灾与人祸相互交织等特点。灾荒对安徽经济、社会以及人口造成了严重影响。面对严重灾荒,政府和民间组织通力合作,互补短长,在灾荒的应对上取得了一定的成效。     

众生相：民国日常生活史研究

日常生活是人类尤其是普通民众惯常的经历和感受。日常生活史在研究内容上与社会生活史有类似之处,但它主要强调站在日常生活经历与体验的立场上观察历史、叙述历史。民国时期是中国历史上承前启后的一个重要历史阶段,日常生活既是民国历史的影子,也影响了民国历史的走向。与民国日常生活史相关的研究,多发表于上个世纪90年代中期以后,尤其是近五六年之间。这些研究大致涵盖了日常生活史的各个主要方面,一定程度上改变了民国史研究中日常生活史的失语状态。但就总体来看,自觉地以日常生活的视野进行研究者较少,尤其是缺乏个人经历、心灵体验以及对生活表象背后的意义的挖掘。     

回顾与展望: 中国大陆地区的民国史研究

近30年来,中华民国史(1912-1949)的学术研究在大陆地区从无到有,有了巨大的发展,已经成为一个成果丰硕、相对完整的学科。大陆民国史研究的主导史观大致经过了从革命史观到民族主义史观、现代化史观的历程。进入21世纪后,民国史研究更呈现多元化的趋势,表现为新研究领域的开拓与新史料的运用。民国史研究若要进一步发展,需要对研究对象与范围进行重新界定,构建新的解释体系与加强国际学术界的合作与交流。     

民国时期北平城市粮食市场区位分布及其等级研究

民国时期北平城市人口众多,粮食需求颇费。北平火车站附近的粮栈作为第一级市场将粮食输入到北平城内,一级销售商携带粮食样品在第二级粮食交易市场进行商品交换,第三级市场销售商在二级交易市场确定货源后,将粮食供应全市人民,最终覆盖整个北平城。第一级粮食市场承担代替外地粮商销售买卖的功能,多集中在车站附近;二级粮食市场确定了一级市场的货源后,进一步将粮食供应系统扩大;三级销售市场的主要表现形式为米庄和陆陈行,其特点为数量大、规模小、覆盖范围广,有效地将粮食输入给最终消费者。粮食供给直接关系到民生问题,本文围绕粮食这一主题,探讨了民国时期北平城市粮食市场的总体运作原则、粮食商业的运行模式以及每级粮食供应商的特点与粮食流通方式,指出北平粮食市场的三个级别间的相互联系。     

民国外交官学历背景之量化分析

本文通过对民国时期外交官学历状况的量化分析,认为国内外高等教育,特别是留学教育,成为民国外交官学历出身的主途,这既反映了中国近代外交集团精英化的建构特征,又为民国外交政策的发展走向增加了诸多变数,同时亦体现了中国近代外交教育的某种缺陷或弊端.     

现代性及其限度：民国文官考试制度平议

民国文官考试制度是一个传统与现代的混合体.其现代性主要体现为法制化程度的提高,平等性和开放性的增强,考试权的独立和考试内容的现代化.但是对经义考试的保留,对传统科举制考试程序的模仿,考试与任用的脱节,党治和军治色彩的存在,个人因素的干扰,派系势力的抗拒等,又使民国文官考试制度的现代性受到极大限制,难以发挥其应有的功效.     

民国时期成都平原土地转租问题探讨

Subletting land was widely practiced throughout the Chinese countryside during the early 20^th century. The various modes of land subletting in the Chengdu Plains during the Republican period included sharecropping, contracted tenancy and a large-tract tenancy system. The subletting caused many conflicts among tenants, like the transfer of tax liability, etc. The reasons why there were so many lands being leased out were: (1) The ecological pressure caused by a surplus of people with little available land. (2) The civil customs of subletting land and national laws opposed each other but also complemented each other. (3) Subletting land was a supplement of the tenancy system, and also an economic activity driven by interests. Translated by Tian Changfei from Shilin 史林 (Historical Review), 2006, (3): 85–95     

Unity in the trees: Arbor Day and Republican China, 1915–1927

ABSTRACT

Scholars of modern China have overlooked the role environmental policy played in early Republican efforts to promote both modernization and national unity. Beginning in 1916, the national government in Beijing mandated that each province and county throughout the Chinese nation celebrate “Arbor Day” in order to foster a modern Chinese environmental culture. This change was made in response to global discourses that linked forest cover to a modern nation’s moral and economic health. Arbor Day coincided with the Tomb-Sweeping Festival, a day traditionally reserved for ancestor worship. Due to the vast climatic disparities within China, many governments planted Arbor Day trees under conditions that made it impossible for them to thrive. Nevertheless, officials throughout China continued to celebrate Arbor Day as proof of their loyalty to the government in Beijing. Arbor Day thus served more as an exercise in promoting national unity than in creating a viable reforestation campaign.     

Forming an anti-imperialist national identity in Republican China: The Finnish interpretation

This article focuses on Finnish national identities because they expressed the shared experiences of newly established Finnish communities, and they were crucial in constructing a new nation. It also explores created images of the Finnish and Finland, as well as community construction in Republican China, especially after Finland gained independence in 1917. Another aim is to examine those Finnish political, cultural and economic activities that supported their identity construction in China. The specific emphasis will be on analysing the largest and sometimes cross-functioning Finnish groups in China: the governmental officials and the commercial community. By using qualitative methods, namely, discourse analysis and historical analysis, this study shows how the Finnish community created alternative, sometimes imaginative and frequently anti-imperialist national identities in the new Republican China. Indeed, by signing the Treaty Principles of Reciprocity and Equal Treatment, it was agreed that Finland and China ‘shall enjoy same rights, privileges, favours, immunities and exemptions which [might] be accorded to similar foreign agents in accordance with the principles of international law’. This article argues that Finnish aspirations were positively regarded by many Chinese, and they respected this quite unique national connection with Finland.     

清末民初陕北天主教传播过程时空特征分析

清末民初是天主教在陕北地区发展的重要阶段。在当时陕北23个县中有天主教传入的占19个,广大农村是传教士传教的主要地区,清光绪二十七年至宣统三年即1901至1911年是陕北天主教发展的高潮期。陕北地区在今内蒙古伊克昭盟与山西之间的37·5°N~38·5°N间呈东宽西窄的横楔形区域内,形成了一个天主教堂分布的相对集中区,其中又以西部靖边、怀远(今横山)和定边三县为天主教势力集中的重心所在。县域内天主教堂的空间分布也具有一定的规律。本文主要依据相关地方史志,简要说明清末民初天主教在陕北地区的传播过程并初步探讨其时空分布特征。     

Cross-cultural sexual narratives and gendered reception in Republican China

ABSTRACT

This article examines nonfiction sexual narratives inspired by foreign thought in Republican China. It highlights female viewpoints to recover their hidden voices in history and shows the socio-cultural significance of the gendered reception of cross-cultural theories. I focus on three foreign female thinkers – Ellen Key, Emma Goldman, and Alexandra Kollontai – whose works stood for different schools of free love and drew numerous adherents in China. My study shows a nuanced but telling difference in the focuses of sexual narratives along gender lines. Whereas male writers sought to modernize marriage and liberate sexuality from socio-eugenic perspectives, female writers pursued sexual autonomy from relatively more personal stances. The rhetorical feature of Chinese female essayists, I argue, was essentially iconoclastic towards sexual conventions and yet reticent about free sexuality, as opposed to the progressive eloquence often shown in male writings about sexual matters. In sum, this article illustrates how Chinese female essayists retained gender propriety when openly addressing intimate matters, while male writers glamorized free sexuality and free love as a panacea for nation-strengthening and social/racial progress in a cross-cultural context.