甲午之后清政府对外出租土地的价税政策及特点

The Qing Government's Price and Tax Policies on Leasing Land to Foreigners Subsequent to the 1894 Year and Their Features

甲午战争之后，外商在华的租地方式主要有永租和年租两种，其中年租是最为广 泛的一种方式。租价和地价的确定方式多种多样，清政府向外商征收的地价、地税的显著特 点是：地价较低，而且开埠愈晚租价愈低；租期愈长，租价愈优；地税一般相当于或高于华 界，有时甚至还低于华界。当时这种优价优税政策，是晚清土地出租政策的一次飞跃，是清 统治者主动推动文明制度，“变成资产者”的有益尝试。

In the aftermath of the 1894 Sino Japanese War foreign leasehold of la nd in China was dominated by two kinds:permanent leasehold and annual leasehold, of which the first kind was the most pervasive.The leasehold price and land pric e were determined in various ways.The main characteristics of the land leasehold price and land tax imposed by the Qing government on foreigners are as follow:t he land price was low,and the later one area opened up,the lower its price;the l onger the rental time,the more favored the price. Land tax was usually equivalent to or a tiny bit higher than,or sometimes lower than in Chinese governed areas .This favored policy was a great leap in land leasehold strategy in late Qing ti mes,and showed the Qing government had made positive attempts to adopt and supplement civil system in order to make himself a capital owner.