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广义的白契是指以逃税为目的,在规定时间内没有投官纳税,盖上官府印章的各种名称的民间文书。白契大量存在的原因有税率较高、契税征收管理松懈和百姓为逃避赋税徭役而不愿缴纳契税等。宋以降的政府都采取了许多措施试图消除白契的大量存在,但总是事与愿违。宋代的白契在司法上完全被否认,在明清的司法实践中,白契对产业具有一定的证明作用。
The generalized white deed refers to the non-governmental document of tax evasion for various purposes, which has not been taxed by the government for a fixed period of time and has been stamped with official seals. The reasons for the existence of a large number of white contracts are higher tax rates, deed tax levied and relaxed management of people to avoid taxes and military service rather than pay deed tax. The government that Song has dropped has taken many measures to try to eliminate the massive existence of the white deed, but always goes against the will. The white deed in the Song Dynasty was totally denied in the judiciary. In the judicatory practice in the Ming and Qing Dynasties, the white deed had a certain proof on the industry.