摘要
清代山西、徽州等地州县发行的税契票、税契执照延续了元明税票制度,其主要作用是作为缴纳契税的即时凭证以替代契尾。清代税契票得以产生的制度基础和历史情境主要有三点:(一)清代投税时限缩短,地权交易频繁,地方州县契尾请领时间与税契即时发给凭证之间存在时间差;(二)乾隆十四年之前税契制度的频繁调整,为州县发行税契票提供了制度空间;(三)战争等特殊情形下契尾未到而又亟需征收契税,州县发行税契票。但税契票的发行并非全是“必要”的,税契票发行的背后还涉及:(一)中央与地方财政之争;(二)以攒典、户书、官牙、经承书役、地方里甲、乡约为代表的中间团体,乃至于地方州县官员个人,与王朝国家公利之争。清王朝所实施的杜绝“私票”以及严查包揽、定额征派、循环核对、设置专人稽查契税等措施主要关注契税流向,对目的是获得政府给予的纳税凭证的业户而言,包揽等市场性方式或许更为便利。
The receipts of paying deed taxes issued in Shanxi,Huizhou and other prefectures and counties in the Qing Dynasty continued the Yuan and Ming tax invoice system,and their main function was to serve as instant vouchers for paying deed taxes to replace the Qi Wei.The institutional basis and historical context for the emergence of the receipts of paying deed taxes in the Qing Dynasty mainly include three points:1.the shortened time limit for paying deed taxes and frequent land property rights transactions in the Qing Dynasty,and a time difference between the time when local prefectures and counties requested to collect the Qi Wei and the instant issuance of vouchers of paying deed taxes;2.the frequent adjustment of the tax deed system before the 14th year of the Qianlong reign provided institutional space for the issuance of the receipts of paying deed taxes in prefectures and counties;3.in special conditions such as war,where the Qi Wei has not yet arrived and there was an urgent need to collect deed tax,the prefecture and county issued the receipts of paying deed taxes.However,the issuance of the receipts of paying deed taxes was not entirely necessary,and behind the issuance of the receipts of paying deed taxes,there are also following factors:1.disputes between the central and local finances;2.intermediary groups represented by Zandian,Hushu,Guanya,Jingchengshuyi,Local Lijia,and Xiangyue,as well as individual officials of local prefectures and counties,engaged in disputes over national public interests.The measures implemented by the Qing Dynasty,such as eliminating“private invoices”,strict inspection on contracting,quota collection and distribution,circular verification,and setting up specialized personnel for inspection,mainly focused on the flow of deed tax.For people whose purpose was to obtain tax payment certificates from administrative agencies,market-oriented methods such as contracting may be more convenient.
出处
《清华大学学报（哲学社会科学版）》
CSSCI
北大核心
2024年第5期14-37,239,共25页
Journal of Tsinghua University(Philosophy and Social Sciences)
基金
国家社会科学基金重大项目“明清华北核心区生态环境变迁与经济发展研究”(22&ZD224)
国家社会科学基金青年项目“清代华北乡村地权结构与其市场运行机制研究”(23CZS038)
2023年度中国社会科学院青年人文社会科学研究中心社会调研项目“中国古代乡村慈善活动的调查与研究”(2023QNZX004)。
