《黎平文书》视域下民国贵州军阀统治时期的契税  

Analysis of the Deed Tax during the Rule of Warlords of Guizhou Province in the Republic of China Based on the Liping Documents

作　　者：安尊华[1] AN Zunhua(School of History and Politics,Guizhou Normal University,Guizhou Folk Literature Research Center,Guiyang550025,Guizhou,China)

机构地区：[1]贵州师范大学历史与政治学院,贵州民间文献研究中心,贵州贵阳550025

出　　处：《安顺学院学报》2025年第1期78-86,共9页Journal of Anshun University

基　　金：国家社科基金项目“清水江流域赋役文书研究”(24XZS008)。

摘　　要：契税是国家赋税征收中的重要组成部分。民国贵州军阀统治时期(1912-1935年)黎平政府主要运用税契买契、新买契、买契等对不动产业买主征收契税,大体上执契税章程规定的税率,通过罚金、附加等方式,实际税率分别为8.61%、6.34%和6%;另用契纸价进一步提高税率,税验买契达10.63%,新买契为10.17%,相比买六典三的通行契税率,黎平县提高了4到5个百分点。《黎平文书》揭示了军阀政府设法提高契税率来扩充军饷、增加财政收入源的实态。Deed tax is an important part of the national tax collection.the Liping government mainly used tax deeds,such as purchase deeds,new purchase deed,to levy deed taxes on real estate buyers,from 1912 to 1935,the period of warlord rule in Guizhou.Generally,the tax rate stipulated in the deed tax chapter were implemented,and the actual tax rates were 8.61%,6.34%and 6%through fines,surcharges,and other means.Further increase the tax rate by using the price of deep paper,with a tax inspection of 10.63%for purchase deeds and 10.17%for new purchase deed.Compared to the common deed tax 6%of buying and 4%of pawning,Liping County increased by 4 to 5 percentage points.The LiPing Document reveals the reality that the warlord government has tried to raise the deed tax rate to expand military pay and increase the fiscal revenue sources.

关 键 词：民国贵州军阀 《黎平文书》 契税 

分 类 号：F129[经济管理—世界经济]