天津市民国时期土地税收档案研究

A Study of Tianjin's Land Tax Archives in the Era of the Republic of China

民国时期的天津市以其租界区位背景承载着这一特殊历史时期我国的土地管理的发展历程。基于天津市档案馆保存的这一时期的土地税收档案的开发,本文从这一时期土地税制的沿革、包括地价税、增值税以及契税在内的主要税种的规定和执行情况、地价税的意义以及逾期纳税的处罚规定等四个方面对这一批档案进行整理和综述,以期对民国时期的天津市土地资源管理、经济发展以及风土人情进行研究,为现代的土地税收管理提供借鉴的意义。

In the era of the Republic of China,Tianjin,under the concession location background,reflected the de-velopment of land administration of the special historical period.Based on archives about land tax in Tianjin Municipal Archives,the paper collated and summarized the archives from such four aspects as the history of land tax,the implementation and the provisions of land value tax,value added tax and deed tax,the significance of land value tax,and the penalties for late tax payment.It tried to study the land resources management,economic development and local custom and practice of Tianjin in the era,which was of significance to modern land tax ad-ministration.