杂税转正:民国时期山西契税的征稽(1912—1937)  

Sundry Tax Conversion:The Collection of Shanxi Contract Tax during the Republican Period(1912—1937)

作　　者：郝平[1] 张文瀚 Hao Ping;Zhang Wenhan

机构地区：[1]山西大学历史文化学院,太原030006 [2]中共吕梁市委党校,吕梁033000

出　　处：《中国经济史研究》2021年第5期107-116,共10页Researches in Chinese Economic History

基　　金：2020年国家社会科学基金一般项目“山西革命根据地契约文书搜集、整理与研究”(批准号:20BDJ069)阶段性成果之一。

摘　　要：契税是中国较为古老的税种。在传统社会,契税被视为清查田赋的辅助工具,征收额少,占财政收入的比例极低。在北洋政府时期,政府提升税率,举办验契,契税受到前所未有的重视。但山西的契税收入却未见起色,仍然被归为杂税,税额增长缓慢。这既与官吏的舞弊行为有关,也受到民众匿价意愿的显著影响。进入南京政府时期后,官方完善契税征稽制度,加强管理考核,采取多项措施加强征稽力度,契税收入实现大幅增长,成为山西的第三大税种,归为独立统计的正税。以山西契税的征稽为线索,可以深入考察民国前期契税制度的实际运行及其与政府财政的互动关系。Contract tax is one of the oldest taxes in China.In the traditional society,contract tax was regarded as an auxiliary tool to check the feudal land tax.In addition,the collection amount was small,and accounted for an extremely low proportion in the fiscal revenue.During the period of Beiyang Government,the government raised the tax rate and organized the contract survey.In this way,the contract tax was paid unprecedented attention to.However,the contract tax revenue did not see any improvements,which was classified as the sundry tax.In addition,the tax amount increased slowly.This was not only related to the corrupt behaviors of officials,but also significantly affected by the public’s willingness to hide prices.After we entered the Nanjing government period,the authority improved the contract tax collection system,strengthened the management assessment,and took a number of measures to strengthen the tax collection.As a result,the contract tax revenue gained a substantial growth,which became the third largest tax in the fiscal revenue in Shanxi.Therefore,the contract tax was classified as a regular tax with independent statistics.When taking the contract tax collection in Shanxi as a clue,we can deeply investigate the actual operation of the contract tax system in the early period of the Republic of China and its interaction with the government finance.

关 键 词：契税 民国 山西 征稽 

分 类 号：K258[历史地理—历史学] F812.9[历史地理—中国史]