摘要
在清代北京房产交易中,官房牙协助官方征收房宅契税。本文依据清代北京房契[1]与相关资料,就不同时期官房牙与契税征收的变动情况,官房牙的职能与职能转换、承充年限、活动区域及弊端等情况做一初步考察。
During the Qing Dynasty,the official house-broker had aided the Shuntianfu Yamen to take charge of Fangqi taxes.Based on some rare contracts of House Transaction and related materials,the author tries to answer the following questions： what the responsibilities of the offical brokers were,how it was transformed,how long a broker served,where they played the role,and what the shortcomings of the brokers were.
出处
《北京社会科学》
CSSCI
北大核心
2010年第5期72-80,共9页
Social Sciences of Beijing
关键词
清代北京
房产交易
官房牙
Beijing
house transactions
official broker
