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在同一次土地买卖过程中,形成了正契与附契两份具有同一卖主、同一买主、在同一时间出卖同一块土地,有着相同中人代书人的土地卖契,正附两契的卖价之和构成该地卖价,这样的两份正附契称为孪生土地卖契。徽州的孪生土地卖契,据已发现徽州文书,起源于清代嘉庆年间,迅速发展于民国期间,具体表现形态有A、B、C、D、E五种类型。据抽样统计,民国徽州孪生双胞契中向政府呈验过的正契价与未向政府呈验的附契价比率为28.5%,呈验过的正契价与整个卖契价比率为22.2%。若用价格低的正契办理赤契,清代道光至光绪年间可以少纳契税68.2%,民国期间可以少纳契税77.8%。民国徽州抽为样本的25对孪生土地卖契,皆是未缴纳契税、办过赤契的白契。这些表明,民国徽州的孪生土地卖契,主要是适应买主减少契税或者躲避契税的利益需要而产生的。
In the same land sale and purchase process, the formation of the two sides have the same deeds and deeds with the same seller, the same buyer, at the same time betraying the same piece of land, with the same scholar of the land to sell deeds, is attached to the two deeds of the sale The sum of the price constitutes the selling price of the place, and two such positive appellations are called twin land sale contracts. Huizhou twin land sale contract, it has been found in Huizhou instruments, originated in Jiaqing years of Qing Dynasty, the rapid development during the Republic of China, the specific form of performance A, B, C, D, E five types. According to the sample statistics, in the twin patriarchal clan of Huizhou in the Republic of China, the cheat rate before the government and the cheat rate not submitted to the government were 28.5%. The ratio of the verified cheat price to the total selling price was 22.2 %. If the low price of the lease for the red deed Qing Dynasty Qing Dynasty to Guangxu years less Nakita tax 68.2%, during the Republic of China Naiqi 77.8% less tax. In the Republic of China, Huizhou took the sample of 25 pairs of twin land to sell deeds, are not paid the deed tax, did the red deed of the white deed. These show that the twin land sale contracts in Huizhou of the Republic of China mainly resulted from the buyer’s interest in reducing the deed tax or avoiding the deed tax.