清水江文书视域下的民国前期土地买契税  被引量:1

A Study of Land Deed Tax during the Early Period of the Republic of China in View of the Qingshuijiang Documents

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作  者:安尊华[1] 

机构地区:[1]贵州省社会科学院,贵州贵阳550002

出  处:《贵州大学学报(社会科学版)》2015年第5期69-76,88,共9页Journal of Guizhou University(Social Sciences)

基  金:2011年度国家社会科学基金重大项目"清水江文书整理与研究"(11&ZD096);2012年度国家社会科学基金西部项目"清水江流域土地契约文书研究"(12XZS020)

摘  要:契税在我国古代已开始征收,属于比较早的税源之一。民国成立后,曾一度使用前清的契税标准征收契税,后逐步形成买六典四的契税率。透过清水江文书,我们可以看到民国前期天柱等县级政府征收的土地买契税率高于省和北洋政府规定的实态。The practice of deed tax started from ancient China. It was one of the early tax sources in China. After the establishment of the Republic of China, the clearance of the deed tax practiced in the previous Qing Dynasty was once adopted. Later, the tax standard gradually formed after buying six typical four deed tax rates. Based on the Qingshuijiang documents, we can find the actual land buying deed tax rate imposed by a number of county governments such as Tianzhu in the early period of the Republic of China was higher than that by the provincial and national governments during the Beiyang Period (1912 -1928).

关 键 词:清水江文书 民国前期 土地买契税 县级政府 实态 

分 类 号:F812.42[经济管理—财政学]

 

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