读《地权市场与资源配置》二札  

Reading Note of Land Market and the Allocation of Resources

作　　者：谢开键[1] 

机构地区：[1]复旦大学历史系

出　　处：《中国经济史研究》2017年第3期48-54,共7页Researches in Chinese Economic History

摘　　要：本文通过梳理明清时代关于土地交易契税的法典,并结合政书、民间遗存的土地典交易契约文书和习惯调查报告等资料考察发现,清廷停征典交易契税的起始点不是雍正十三年(1735),而是乾隆二十四年(1759)。宣统年间又开始重征典交易契税,且税率有所提高。即典交易在清代经历了"契税—不契税—契税"的历史过程。另外,多次进行的典交易,其价格有上升、下降和持平三种可能。By mainly analyzing the codes of tax on land transaction deed in Ming and Qing dynasty, along with administration books, the folk contracts of land conditional sale, and folk custom reports at the same time, this paper provides that the time when the government of Qing dynasty terminated tax on land conditional sale was 1759, not 1735, which has been a consensus in the academics. However, during Xuantong period, the tax on land conditional sale was reimposed and the tax rate rose. Based on those facts, this paper articulates that land conditional sale experienced tax-no tax-tax process during the Qing dynasty, and the land price could rise, fall or fiat in multiple deals.

关 键 词：典 契税 转典 

分 类 号：D929[政治法律—法学]