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民国中央政府或省级地方政府征收的土地卖契的契税额与土地卖价的比率称之为正税税率;县级政府附带征收的土地卖契的契税额与土地卖价的比率称之为附税税率;附税税率与正税税率之和称之为实际税率。本文根据民国徽州土地卖契的买契、买契税收据、土地房屋评价单通知等税契文书,全面系统地揭示了民国徽州土地卖契的正税税率和实际税率,阐述了民国徽州歙县等县级政府通过实行土地房屋评价制度以扩大增加土地卖契契税额的社会实态。
The ratio of deed tax to land selling price levied on sale of land by the Central Government of the Republic of China or the provincial government at the provincial level is called the positive tax rate. The ratio of the deed amount of land sales contract levied by the county government with the selling price of land is called Incidental tax rate; the sum of the tax rate and the tax rate is the actual tax rate. According to the contract of land sale in Huizhou of Republic of China, the contract of sale, the receipt of deed tax, the notice of evaluation of land house and other taxation documents have comprehensively and systematically revealed the positive tax rate and the actual tax rate of land sales contract in Huizhou Prefecture in the Republic of China. County-level government through the implementation of land evaluation system to expand the increase in land sales deed tax amount of social reality.