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清末民国不动产制度具有一定的历史传承性,其完整的老契约包括契稿、官契纸、官颁契尾三部分,自书契文应当至少具备12项基本要素。从一份清末民国年间不动产合契的比较中,可以了解基于法律制度变迁而产生的清末、民国不动产契约的异同,并进一步了解清末民国关于不动产契税制度的征收设计。
In the late Qing Dynasty, the real estate system in the Republic of China had a certain historical heritage. The complete old contract consisted of three parts: the contract draft, the official contract paper and the official contract. The self-written contract should have at least 12 basic elements. From a comparison of real estate contract between the end of Qing Dynasty and the Republic of China, we can understand the similarities and differences of the real estate contract in the late Qing Dynasty and the Republic of China based on the change of legal system, and further understand the collection design of real estate deed tax system in the late Qing Dynasty and the Republic of China.