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宋代田宅交易征收契税。契税额宋初不统一,仁宗时按交易额每贯收四十文,北宋末每贯最高收一百文省即七十七文足,南宋初达一百文足。正税之外,有头子钱和定帖钱两种附加税,头子钱宋初每贯征八文,后逐渐增为五十六文,定帖钱初每贯征十文,后增为二十文。因契税繁重,民间交易多不投税,而以白契私自交易。南宋时期,又开征“白契税钱”。随着契税的不断增加,逃税问题日益严重。
Song Dynasty Tianzhai levy deed tax. In the early Sung Dynasty, the amount of deed tax was not uniform. In Renzong, the number of transactions per receipt was 40, up to 100 at the end of the Northern Song Dynasty, or 77 at the beginning of the Southern Song Dynasty. In addition to the positive tax, there are two kinds of additional taxes: money on headline and money on fixed posts. Since the beginning of the Song and early Song dynasties, tax levies and levies have gradually increased to 56 and 50 respectively, Ten texts. Due to heavy tax deeds, private transactions do not tax, but in private transactions white. Southern Song Dynasty, and the introduction of “white deed tax money.” With the continuous increase of deed tax, the issue of tax evasion is worsening day by day.