| 论清代的契税与民间契约管理 |
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| 引用本文： | 刘高勇.论清代的契税与民间契约管理[J].廊坊师范学院学报,2008,24(2):85-88. |
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| 作者姓名： | 刘高勇 |
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| 作者单位： | 韩山师范学院,政法系,广东,潮州,521041 |
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| 摘 要： | 清朝政府对民间不动产买卖的管理主要是通过征收契税的方式来进行的,虽然其出发点在于国家的税赋征收,但也同时具有对民间的不动产交易契约进行官方确认的功能.可以这样说,清朝政府对契税的征收管理过程也同时就是其对民间买卖不动产契约进行制约,以期纳入其规范的过程.虽然由于清代缺乏高效的产权登记制度,以致民间规避契税的情形十分普遍,但将缴税和不动产产权确认联系在一起的作法却对我们今天减少所得税流失、抑制房价上涨不乏借鉴意义.
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| 关 键 词： | 契税 民间契约 管理 |
| 文章编号： | 1671-1416(2008)02-0085-04 |
| 修稿时间： | 2007年10月19 |
On the Qing Dynasty's Contract Taxation and the Management of Folk Contracts |
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| LIU Gao-yong.On the Qing Dynasty's Contract Taxation and the Management of Folk Contracts[J].Journal of Langfang Teachers College,2008,24(2):85-88. |
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| Authors: | LIU Gao-yong |
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| Abstract: | The Qing dynasty administrated folk contracts by way of contract taxation;despite of its focus of attention on the national taxation,it functioned as an affirmation of the folk contracts of real estate.It can be said that the process of the Qing Dynisty's governmental management of taxation is meanwhile restriction of folk contract of real estate in order to include it into regulation.Due to lack of efficiency in the property registration,evasion from contract tax was very common.However,the practice of connecting taxation with confirmation of the real estate property is of referential significance for today's reduction of tax loss and control of housing price. |
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| Keywords: | contract tax folk contract management |
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