| 略论清代的税契问题 |
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| 引用本文： | 孙清玲.略论清代的税契问题[J].福建师范大学学报(哲学社会科学版),2003(6):109-115. |
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| 作者姓名： | 孙清玲 |
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| 作者单位： | 福建师范大学社会历史学院,福建福州,350007 |
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| 摘 要： | 封建社会后期，政府对民间田宅契买活动的管理集中体现在税契这一环节，如何规范契税的征管工作，成为明清政府一直关注的问题。通过乾隆年间的契尾改革与契税整顿，古代的税契制度已相当完善。但是，长期以来的吏治问题和财税体制弊端，使得清代的税务沉痼难治。清末，地方政府为分摊朝廷的巨额赔款，同时又要自筹经费、大举新政以图自强，不得不大力开辟和疏理财源，原属杂税项下不太引人注目的税契收入，竟成为晚清政府的“岁入大宗”，从中可以看出清代财税中的巨大黑洞和乱税亡朝的命运。
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| 关 键 词： | 清代 税契 漏洞 |
| 文章编号： | 1000-5285(2003)06-0109-07 |
| 修稿时间： | 2002年12月29 |
On the Issue Of the Title Deed Of the Qing Dynasty |
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| SUN Qing-ling.On the Issue Of the Title Deed Of the Qing Dynasty[J].Journal of Fujian Normal University(Philosophy and Social Sciences Edtion),2003(6):109-115. |
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| Authors: | SUN Qing-ling |
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| Abstract: | During the late period of Feudal China, the Title Deed mainly reflec ts the governmental management of non-official purchase and sales of lands and h ouses by the contract transaction. How to regulate the levy and management of de ed tax had always been the great concern of the Ming and Qing governments. Throu gh the Qiwei reform and rectification of deed tax witin the reign of Qianlong, t he ancient Title Deed system had reached its perfection to a certain degree. How ever, the long-standing malpractice in the local administration & the financial and tax system had made it hard to tackle the deep-rooted problems in the taxati on of the Qing Dynasty. In the late Qing Dynasty, local authorites had to desperat ely seek new financial courses in order to share the huge sum of indemnities as well as raise money and adopt new policies for self-improvement. Under such ci rc umstance, the unconspicuous revenue froth the tax of the Title Deed formerly par t of miscellaneous levies-had actually become a big source of state revenue in t hat period. From that, we can see the huge loopholes in the Qing finance and tax ation, which contribute to the downfall of the Dynasty. |
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| Keywords: | the Qing Dynasty the Title Deed loopholes |
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