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作 者:刘诗古 Liu Shigu
出 处:《中国经济史研究》2022年第1期62-79,共18页Researches in Chinese Economic History
基 金:国家社会科学基金青年项目“清至民国长江中游地区滨水社会研究”(批准号:19CZS072)阶段性成果之一。
摘 要:在性质上,“铺底权”与我们熟知的“田面权”相似,指的是在租赁过程中铺客投资于他人之土地及其建筑物上而生出之物权。但是,“铺底权”的内涵却远比“田面权”复杂,其主要包括以下三个核心要素:一是不动产铺房的永久租赁使用权;二是商铺装修与经营添置的动产,包括家具、设备、货物、门窗、牌匾等;三是商铺经营形成的无形资产,包括商业信誉、顾客群体、招牌字号等。在清代,铺底尚属民间的商业习惯,铺底的倒卖与转让无须向国家纳税,证明铺底之存在的关键凭证是一系列的民间交易契约。进入民国之后,在延续旧有习惯的基础,上,大理院、司法院的判例都对“铺底权”给予了正式承认,视其为一种具有效力的法律物权。然而,现代国家并不总是从“财政汲取”的立场来保护和维持“铺底权”,反而为了建立更为“清晰和简单”的产权治理体系,对此习惯物权采取了消极态度,不仅逐渐限制“铺底”的创设,而且还禁止铺底的买卖、租赁等市场行为。In nature,Pudi Quan(铺底权Bottom rights of Shop)is similar to the Tianmian Quan(田面权Surface rights of Land),which refers to the property rights generated by the shop tenant investing in other's land and buildings during the leasing process.However,the connotation of“Pudi Quan”is much more complex than the“Tianmian Quan”.It mainly includes the following three core elements:one is the right to use the real estate shop in perpetuity;the second is the movable properties purchased by shop decoration and operation,including furniture,equipment,goods,doors and windows,plaques,etc.;the third is the intangible assets formed by the operation of shops,including business reputation,customer groups,brand names and so on.In the Qing Dynasty,“Pudi Quan”was just a folk business custom,and the sale and transfer of“Pudi Quan”did not need to pay taxes.The key certificate to prove the existence of the“Pudi Quan”was a series of private transaction contracts.After entering the Republic of China,on the basis of continuing the old custom,National Judiciary have given formal recognition to the“Pudi Quan”,and regarded it as a valid legal property right.However,the modern state does not always protect and maintain“the Pudi Quan"from the standpoint of“fiscal extraction”.Instead,they adopt a negative attitude toward customary property rights in order to establish a more“clear and simple”property management system,not only gradually restricting the creation of“Pudi Quan”,but also prohibiting market behaviors such as buying,selling,and leasing of“Pudi Quan”。
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