验契收税之制始于东晋,后历代均以此为常。契约只有加盖完税的印章才合法有效,所以完税成为一种公证形式。经过验核收税后加改完税印章不仅是完税的标志,也意味着契约本身的合法性得到国家承认。与明律一样,清律规定买卖土地、房屋、奴婢须经“立契”之法定程序,由官府同意,并履行税契的程序才具有法律效力。但清代税契与前代稍有不同,已经从买卖双方纳税变为买方缴纳,从加盖官印的单一形式发展为官印、契尾的复杂形式,标志着契约制度的发展。 The system of tax deductibility began in the Eastern Jin Dynasty, after which all generations used it as usual. Only the stamped stamp of the deed is legal and valid, so the tax payment becomes a form of notarization. After checking the tax increase tax stamp is not only a sign of duty-paid, but also means that the legitimacy of the contract itself has been recognized by the state. Like Ming Law, the Qing law stipulates that the sale and purchase of land, houses and slaves must be legally validated by the government and approved by the government for the procedure of taxation. However, the Qing Dynasty’s taxation was slightly different from its predecessor. It had been changed from the buyer’s and seller’s tax payment to the purchaser’s payment. The development from a single form of official seal to an official seal and a tail end symbolizes the development of the contractual system.