本文通过梳理明清时代关于土地交易契税的法典,并结合政书、民间遗存的土地典交易契约文书和习惯调查报告等资料考察发现,清廷停征典交易契税的起始点不是雍正十三年(1735),而是乾隆二十四年(1759)。宣统年间又开始重征典交易契税,且税率有所提高。即典交易在清代经历了“契税—不契税—契税”的历史过程。另外,多次进行的典交易,其价格有上升、下降和持平三种可能。 This article combs the Ming and Qing dynasties land transaction deed tax code, combined with political documents, folk relics of the Land Code trading contract documents and customary investigation reports and other documents found that the Qing court stop the code of deed tax the starting point is not the Yongzheng thirteen years 1735), but twenty-four years of Qianlong (1759). Xuan Tong re-start Lexus transactions deed tax, and tax rates have increased. The Code Trading experienced the historical process of “deed tax - no contract deed - deed tax ” in the Qing Dynasty. In addition, the repeated transactions, the price rise, decline and flat three possibilities.