【作者】 韩军；

【导师】 俞江；

【作者基本信息】 华中科技大学 ， 法学， 2013， 硕士

【摘要】 契税制度属于现代法学上的税法。在我国古代，契税也是一个古老税种，出现于东晋，通行于宋代，沿袭至明清，并于清末出现变革。本文拟以现代契税制度所含具体内容，来考察清代契税制度的内容。清代契税征税对象涉及到田宅典、卖的民事关系。不同于后世契税征税对象涉及买卖、典当、交换、赠与等土地房屋交易关系。在清代，因活卖、加找契约的存在，江苏省内上海地区契税计税数额存在计算活卖、加找价的情况。契税从产生之日起，就是为了满足财政的需要。后世相沿不缀。清代江苏省内，除苏松常镇四府在康熙十六年至康熙二十六年间定额征解外，契税征解原则基本上是无定额的尽征尽解。在清光绪以前所征税额主要上解布政使，用以报部充饷；光绪年间及以后通过契税带征形式征收的税额被广泛用于各类地方事务。光宣之际，迫于赔款压力和新政需要，清政府变革税制。江苏省契税制度随之发生变化。然而，很多具体的制度设计仅停留在提议、讨论层面，未及实施。在文章结尾部，笔者初步探讨征收契税的合理性。从财产税的角度言，笔者以为征收契税是不具合理性的。但考虑到中国古代土地所有权的根本归属，征收契税的依据类似于民国时期征收土地增值税的“涨价归公”理论。并且，契税可以被看做注册税。更多还原

【Abstract】 Contract tax，as the tax concept, is a kind of age-old tax in Chinese history. Itappeared in the Eastern Jin Dynasty, followed in Song Dynasty, and till to Ming and QingDynasty. In the Qing Dynasty, contract tax changed.The article aims to analyze the content of contract tax of Qing Dynasty under themodern contract system. In the Qing Dynasty, contract tax is a tax on sales contract andpawn contract, different from the modern contract tax that refers to sales contract、pawncontract、exchange contract、donation agreement and so on.Since established, contract tax was used to meet the needs of government finance. Inthe1677-1687year during the Qing Kangxi, there were four prefectures of Jiangsuprovince which should turn over a fixed amount of contract tax. In other times, there wasno amount limit of contract tax which should be handed in the state for prefectures ofJiangsu province. Before the Qing Guangxu, all of the amount of levy should be directlysent to the state. During the Qing Guangxu, local government can keep a little tax to meetthe need of local affairs.Between Qing Guangxu and Xuantong, the government of the Qing Dynasty startedthe institutional change under the pressure of the Boxer Indemnity. After that, the systemof contract tax in Jiangsu province also changed soon. However, the state didn’t put somesystem designs into force.In the end, the article agrees David Ricardo’s opinion that Levy taxes have norationality. However, in traditional China, the state has the land and so it has rationality tocollect contract taxes.更多还原