20世纪 30年代 ,面对弊窦丛生的捐税征收局面 ,南京政府颁布训令 ,要求地方限期对辖区中田赋附加和苛捐杂税进行整治。此项社会经济改革运动 ,在减轻民众负担、加强中央对地方税收的监控和促使地方税收由无序向有序的进化等方面 ,取得了一定成效。但因南京政府在广延度、综合度和强度方面存在着无法克服的障碍 ,再加上中央心存敷衍及地方财源的枯涩 ,最终制约了废苛减赋运动的深入 In the 1930s, in the face of the problem of tax collection and abuses, the Nanjing government promulgated a decree requiring the local authorities to remediate the additional and abusive taxes and levies and miscellaneous taxes in the jurisdiction. This social and economic reform campaign has achieved some success in alleviating the burden on the public, strengthening the Central Government’s monitoring of local taxes and prompting the local tax evolvement from disorder to order. However, due to the insurmountable obstacles of the Nanjing government in terms of extension, comprehensiveness and strength, coupled with the central government’s perfunctory treatment and the loss of local financial resources, the Nanjing government eventually restricted the further reduction and reduction of taxes and excesses