宋朝时土地买卖活跃,用教科书上的话说就是土地兼并十分严重。朝廷对此问题不是没有认识,但依然奉行不抑兼并的土地政策。不过,也不是一点不干涉—朝廷收房地产交易税。公元969年,宋太祖赵匡胤规定,但凡交易田宅都要照章纳税—到官府衙门去办理合同,并缴纳一定数额的契税,否则按逃税论罪。合同一式两份,买主和卖主各执一份作为凭据,在交易双方之间作见 Song Dynasty land trading activity, with the textbook is the land merger is very serious. The court did not fail to recognize this issue, but it still pursues a land policy that does not inhibit mergers. However, it is not a little non-interference - the court to close the real estate transaction tax. In 969 AD, Song Taizu Zhao Kuangyin stipulated that whenever the transaction was paid, the tax would be paid in accordance with the regulations - go to the government Yamen to handle the contract and pay a deed of certain amount, otherwise, he will be convicted of tax evasion. In duplicate, the buyer and the seller each hold a copy as a voucher to meet with each other