清末民初冀中土地税契中的规范与不规范——以直隶任邱县为例

清末民初,社会动荡,政权更迭,民国政府为稳定统治,安定人心,初期冀中地区仍用宣统三年颁行的官契,契税税率依旧;后来随政局渐定,遂推出新契纸即买契,这样虽简化了形式,但漏洞颇多,在规范税契手续的同时也显现了诸多不规范,税率名减实增,故民间土地买卖不税契者日多,白契日增。

Both the Standard and the Nonstandard in the Tax Deeds of Land in the Middle of Hebei during the Late Qing Dynasty and the Early Period of the Republic of China

During the late Qing Dynasty and the early period of the Republic of China, with social turbulences and changes of regimes, in its early days in the the middle of Hebei the Government of the Republic of China continued to use the official deeds enacted in the third year of the reign of Emperor Xuantong and follow the old tax rate in order to stabilize the rule and reassure the public. Later with the political situation becoming stable, the local goverment introduced new deeds, namely purchasig deeds. Although the form is simplified, but there are quite a few flaws. As the government standardize the procedure of the tax deeds, it is also nonstandards to a large extent. The tax rate is seemingly decreased, but actually increased; as a result, more and more people do not pay tax in land trading, and the private deed is on the increase.