1939-1945

19391945

149

150

1939-1945

151

Chiang Ching-kuo and the Fiscal Policy in

Southern Jiangxi, 1939-1945
Chen Shuzhu

Abstract
After returning from the Soviet Union in 1937, Chiang Ching-kuo worked
for six years during the Sino-Japanese war in Southern Jiangxi to bring about the
modernization of the region.
Southern Jiangxi, the border area of Jiangxi, Fujiang and Guangdong
provinces, became impoverished during the war years due to natural disasters,
war, poor transportation, and inadequate government support.

These problems

were deeply rooted in the socioeconomic system and required drastic measures to
be brought under control so as to improve the livelihood of the peasantry.
Soviet-educated Chiang Ching-kuo, popular with peasants and soldiers, was
chosen to handle the crisis and proved energetic and sincere in implementing a
series of New Deal reforms in Southern Jiangxi.
As tax revenue was collected to support the military and strengthen the state
during the war period, the central and local governments were forced to devote

152

more of their budgets to repay loans and to finance specific projects for
modernization.

As a result, governments were constantly short of tax revenue

and had a difficult time coming up with new sources of income.

The task of reestablishing order in Southern Jiangxi was therefore an
economic as well as military matter.

The economy needed restructuring,

inflation curbing, land ownership reforming, and domestic opposition needed

rooting out.

The Soviet-style Three and Five-year plans implemented by the

KMT further complicated this work.

The key to successfully carrying out these programs, or New Deal
reforms, was the building of a good financial system and administration.

This

paper looks at problems relating to fiscal policy, local government fiscal

behavior, tax relief, and peasant tax burdens.

It is found that Chiang Ching-kuo

had implement these projects despite slow economic growth in the region.
Peasants benefited less than suffered as a result of these reforms.

Chiang

Ching-kuo indirectly receive some special assistance from the KMT because of
his fathers position.

Keywords: Chiang Ching-kuo,

plans,

Southern Jiangxi,

Trade Bureau

Three and Five-year

1939-1945

153

1939-1945
**

11

**

154

6022,138
11
1
1939620

199048-49
19441218
121-122

3519898466

1939-1945

155

1.

419406491941237
194281805
2.

6194012
7
3.

3
4
5
6
7

8
9

311989218-19
72
128-129
198611104-105

199112136-137
18198412146-148
1942111

156

10

11

12
1.

13

14
2.

15

10
11

12

13

14

15

1977111-112
121
19961290
1993
244-245
194019411942
246-248
19934
81-82
167
150

54

1939-1945

157

3.

16
4.194012

17

181940

19

20

21
22

16
17

18

19
20
21
22

149
150-151
167

1997452
275293
33
293
1940115
295-313

158

1941-1943

231943
1944-1948

194219411.
2.3.
4.
19421.2.
3.4.24

1939

23

24

122-125
194-195

280-281

1939-1945

159

25
19287
1934
19357
19416
118

26(1)
(2)(3)

(4)271942

25
26

27

19441026
194730
1944512
199612102
19441026

160

1.

1943

2.(1)
(2)(3)
(4)
(5)
(6)(7)

28

28

1944
46

1939-1945

161

1.
2.

1.
1.
2.3.4.5.

1941

29

1943

29

358

162

201,367

3,320

2,936

87

29,583

237,293

84.86

1.4

1.27

0.03

12.47

100

64,368

1,676

245

66,289

97.12

2.45

0.43

100

706

1,076

7,090

129,220

93.13

0.55

0.83

5.49

100

29,340

272

678

250

30,540

96.07

0.89

2.25

0.79

100

120,348

1943

4,177,500 252,900
88.1
384,480
95.29
217,098
90.99
111,456
94.98

76,543

4,499

230,184

4,741,626

5.33

1.61

0.11

4.85

100

166

18,260

583

403,489

0.04

4.53

0.14

100

3,402

2,230

15,876

238,606

1.43

0.93

6.65

100

1,301

1,485

930

2,170

117,342

1.1

1.27

0.8

1.85

100

1944512

(1)(2)

(3)

1939-1945

163

(4)
(5)
30
31

2.

(1)

(2)1944

3.

5040
10

70

30

31

11150687
19396

128
199488

130

164

32

33

34

4.

(1)

30351941

32
33
34
35

194446

167
167
150

1939-1945

165

36
(2)

37
(3)

1940
38

39

5090
40601,646,000861
54,99173,643326,08341
1943

36
37

38
39

40
41

291-292
19411194-195
230-231
136-137
164
198910129-130
322
163

198173

166

42

43

1943
344

75,404
1.

2.3.4.

42

229
125
43
1942116
44
151-152

1939-1945

167

45

46
1943921,492
47

48
1.

49
2.1031

45
46
47

48

49

288-289
508
19445
31
19423
19915108
108-109

168

50

51
193910
521940

53
3.

541940

55

4.

56
5.

50
51
52
53
54
55
56

199725-26
219
463-4
86-88
162
79-83
187-189

1939-1945

169

571942427

19428158

1941
1942
19415919429

601944

61

57
58

59
60
61

1942224
442
472
109
46194295127
19445
31

170

62

1.

1940
1943263
1943

64

2.1941
62
63

64

109
19445
31
133

1939-1945

171

65

66
1.

682630140671941
26,227555,36268
2.

69
3.
70194010

65
66
67

68
69
70

149
243245

198173
4119427530-31
1942324
137

172

5,8002,940
133,60071

72

()
19394
194051

73

74
1940856,00194120
1942755
75
1.19406

76

71

72
73

74

75
76

19877
43-45
1932227
517-539
19978227
530-532
227-228
518
533-534

1939-1945

173

2.

77
19421
78
3.1940
79

80
4.1942

19434
81

77
78
79

80

81

126
194219

3654
50
300-301

198
126

174

82

83
1.
2.

84
1942

801942
50019431,200

82
83
84

60-61
46194295128
1943618

1939-1945

175

85

86
19371945

19371945

1937

1938

1939

1940

1941

158

79

160

385

105

52

117

44

22

41

1942

1943

1944

1945

933

2,633

7,570

28,225 64,707

302

605

1,437

4,620

19,613 78,897

36

135

419

1,057

1,163

8,804

38,534

21

45

129

238

806

1,216

7,096

30,192

228

114

199

316

445

1,062

1,648

8,692

50,703

50

25

64

181

449

1,216

4,200

23,516 56,121

49

24

60

140

226

940

1,758

9,241

44

22

45

151

304

1,546

6,715

16,780 45,297

30

15

28

92

287

829

1,621

7,764

18,281

36

18

35

129

262

694

2,279

9,421

38,280

33

32

110

256

554

1,840

5,342

26,538

818

821

2,070

4,424

16
408

12,774 34,630 144,494

1946110
1938

85
86

46194295128
227

23,403

470,953

176

1.19423

87

88
2.

89

3.

87
88
89

1943314
46194295128
60-61

1939-1945

177

90
4.194125

91
1938
8

921941
93

221
94
1941-194311
36
95
5.

19411214

90
91
92
93
94
95

227
358
132
358
133
110

178

96194237
20
97
1942

1943127

194367
98

99

640
96
97
98
99

1942225
194238
319321322330
194446

1939-1945

179

605
5100
1943828

101
1942820

102

1.

10319429

100
101
102
103

1944416
395
319
19441017

180

46848
104

105

2.194191
1031

56

106
3.1943

107

104
105

106
107

108
126
303
57-58
477479

1939-1945

181

108

109

1943
92,493

108
109

46194295127-128
19441017

182

1.

2.

110
3.

111
1.
2.3.

1.2.

110
111

1943619
1943619

1939-1945

183

3.

1.

2.
193910
1942
2
3.

4.1943
4187

5.

112
6.1940112016

1.2.

3.

112

1943619

184

19421944
113

114

1.

115
1941

116
2.

3.

113
114
115
116

1945124
151
209
358-359

1939-1945

185

4.
117

118

(1)
(2)
(3)

119

1944
117

118
119

19445
31
345
1943618

186

120

194453
191.
512.

3121

1.

120

121

19445
31
19442
8

1939-1945

187

(1)

122194453
1944920

1231944619

(2)

(3)
2.

(1)
(2)
(3)
3.

122

123

198877517-519
482

188

(1)
(2)

(3)

1.

2.
1944124
19449
13

124

1944118

1939-1945

189

125
1944

19441943

19391945

125

304

190

1943

126

75,404

126

110-111

1939-1945

191

192

1.

198877
2.

19915
3. 1981

4.

1997
5.

3519898
6.
19891

7.
1990

8.

199612

9. 19937
10.
19939
11.
19899
12.
19978
13. 19934

14.

199612
15.

198611

1939-1945

193

16.
1994

17.

19936
18.

19944

19. 1993
4
20.
198910

21.
198810
22.
1977
23.

1979
24. 19913

25.
1998
26.
1998110

27. 19939
28.
19937
29.
19975
30.
1935

31.
1947
32.
19958
33.

199612

34. 19923
35.
1991
36. 1990

194

37.

199610

38.

1989

39. 1996
40.
1994

41.

1990
42.

1996
43.
1990

1. 219898

2.

251987
9
3.

1987
7

4.

1996
4

5.
181984
12
6. 2019866

7.

251987
9

8.

25
19879

9.

201986

1939-1945

195

10.

3119892
11.

3019891

12.

1519853
13.

151985
3

14.

2019866
15.

2519879

16.

2519879
17.

7221998
2

18.

7221998
2

19.

7341998
10

20.

2019866

21.

1198812
22.

19876

23.

2019866

1.

196