田赋是中国历代政府对土地所征的税,是政府主要财政收入。田赋征实,就是以实物的形式征收土地税。抗战全面爆发后,军费开支激增,财政赤字不断扩大,为解决财政入不敷出等困难局面,国民政府从1938年开始建立战时财政体制。其中包括中央接管田赋(1928年将田赋划归地方税,作为地方收入)和田赋实行实物的措施及搭付粮食库券。 Tian Fu is a tax levied on land by Chinese government in previous years and is the main revenue of the government. Tada Fu fact, is the form of land tax levied. After the outbreak of the war of resistance against Japan, the military spending soared and the fiscal deficit was constantly expanding. Since the Kuomintang government started to establish the wartime fiscal system in 1938 in order to solve the difficult situation of making ends meet, the Kuomintang Government began to establish the fiscal system of wartime. These include measures taken by the Central Government to take over land taxes (local taxation was assigned to land tax in 1928 as local revenue), land tax-in-kind and land vouchers.