从徽州文书看抗日战争时期土地买卖契税

A Study of Land Deed Tax during the Anti-Japanese War in View of the Huizhou Documents

抗日战争时期,国家财政陷入窘境。契税作为政府的财政收入来源之一,受到历届政府的重视,随着抗日战争的爆发,契税制度必然会做出新的调整,呈现出新的发展状态。立足于徽州文书契税记载,可以研究抗战时期徽州地区契税的正税率、附税率和实际税率的变化情况,发现抗战前、中期各项税率均有所波动,但是波动频率不大,但是到抗战后期,徽州地区契税的各项税率有了明显的提高。尽管提高契税率没有从根本上解决抗战时期的财政困境,但是可以说徽州人在一定程度上支持了抗战事业。

During the Anti-Japanese War, the national finance was in difficulty. As one of the sources of government revenue, the deed tax had received the attention of all previous governments. With the outbreak of the Anti -Japanese War,the deed tax system would inevitably see new adjust-ments and show a new state of development. This paper mainly focuses on the Huizhou documents and studies the changes of the positive tax rate, the negative tax rate and the actual tax rate of the deed tax in Huizhou during this special period. It finds that before and during the anti-Japanese war, all the tax rates fluctuated but the frequency of fluctuation was not high. After the war of resistance against Japan, the various tax rates in Huizhou Prefecture have been significantly improved. Although raising the deed rate did not fundamentally solve the financial difficulties during the Anti-Japanese War, it can be said that Huizhou people, to a certain extent,supported the cause of the war of resistance.