宋代遗嘱征税的性质——兼论析产与继承的区别  

The Nature of Inheritance Tax in the Song Dynasty:Also on the Difference Between Divided Property and Inherited Property

作　　者：魏道明[1] WEI Daoming(School of History,Qinghai Normal University,Xining 810016,China)

机构地区：[1]青海师范大学历史学院,青海西宁810016

出　　处：《安徽史学》2023年第1期31-37,共7页Historical Research In Anhui

摘　　要：宋代的遗嘱征税对象,只是针对“户绝”时的遗嘱和传承与儿孙等承分人以外的部分财产,征税时间是在“合改立户”也即过户之时,属于契税而非遗产税。这种在家产传承中只对非承分人所承继部分征收契税的做法,与古代社会“同居共财”制度的特性有关,也说明古人已经将家产传承区分为析产与继承两种性质截然不同的行为。The object of inheritance tax in the Song Dynasty was only levied on the wills when the household was“extinct”,and the part other than the testaments and inheritors such as children and grandchildren.The tax was levied at the time of the“joint reform of the household”,when the household was transferred,and which was deed tax rather than inheritance tax.This kind of behavior was related to the characteristics of the system of“cohabitation and common wealth”in ancient Chinese society.It also shows that Chinese ancestors have divided inheritance into two distinct behaviors:division of property and inheritance of property.

关 键 词：遗嘱纳税 契税 遗产税 析产 继承 

分 类 号：K244[历史地理—历史学] K245[历史地理—中国史]