读《地权市场与资源配置》二札

发布时间：2018-03-26 03:36

  本文选题：典　切入点：契税　出处：《中国经济史研究》2017年03期

【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。
[Abstract]:This article through combing the Ming and Qing dynasties about the land transaction deed tax code, and unifies the government book, the folk relic land code transaction contract document and the custom investigation report and so on the material investigation investigation discovery, The starting point for the Qing government to stop levying the deed of trade was not in the 13th year of Yongzheng, but in the twenty-four years of Qianlong, when it began to levy the deed of trade again during the period of Xuantong. And the tax rate has been raised. That is to say, in the Qing Dynasty, the trade went through the historical process of "deed tax-no deed tax-deed tax". In addition, the price of the common trade, which was carried out many times, had three kinds of possibilities: rising, falling and flat.
【作者单位】： 复旦大学历史系;
【分类号】：D929
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本文编号：1666165