清水江文书视域下的民国前期土地买契税

A Study of Land Deed Tax during the Early Period of the Republic of China in View of the Qingshuijiang Documents

契税在我国古代已开始征收,属于比较早的税源之一。民国成立后,曾一度使用前清的契税标准征收契税,后逐步形成买六典四的契税率。透过清水江文书,我们可以看到民国前期天柱等县级政府征收的土地买契税率高于省和北洋政府规定的实态。

The practice of deed tax started from ancient China. It was one of the early tax sources in China. After the establishment of the Republic of China, the clearance of the deed tax practiced in the previous Qing Dynasty was once adopted. Later, the tax standard gradually formed after buying six typical four deed tax rates. Based on the Qingshuijiang documents, we can find the actual land buying deed tax rate imposed by a number of county governments such as Tianzhu in the early period of the Republic of China was higher than that by the provincial and national governments during the Beiyang Period （1912 -1928）.