清代四川州县的契税治理：以南部县契税诉讼为侧重点

赖骏楠

清代四川州县的契税治理：以南部县契税诉讼为侧重点

赖骏楠

作者简介: 赖骏楠，复旦大学法学院副教授（上海 200433）;

中图分类号: D9

Governance of Deed Tax at the Local Level of Qing’s Sichuan: with Particular Attention to Deed Tax Litigations in Nanbu County

Junnan LAI

Available Online: 2020-10-21
CLC number: D9

摘要: 清代四川南部县的契税治理，长期表现为知县一面受理混有匿税指控的民事案件，一面于其中稽查匿税这一司法形态。契税盈余是维持清代四川州县政府运行的核心收入之一。受困于有限的行政资源，南部知县选择以受理契税诉讼这一被动方式来实现契税治理。为通过个案实现广泛威慑，知县在发现当事人匿税或有匿税嫌疑时，会借助对清律“典卖田宅律”的极端化解释，对当事人处以没收涉案产业的惩罚。司法治理，也导致难以全面查知民间匿税行为、司法个案中稽查能力不足、司法公正性受税收考量之动摇等弊端。清末川督赵尔巽通过契税国有化和设立经征局等措施，实现了全部契税收入上解省府的目的，但未从根本上改变南部县契税的司法治理格局。赵尔巽改革还带来了知县与经征委员间权限划分和协调、知县稽查匿税动力减弱等新问题。从州县档案出发，观察清代契税治理的实践，有助于学界更深刻地认识契税在清代财政和国家建设中的意义。
- 契税 /
- 诉讼 /
- 治理 /
- 财政 /
- 清代
Abstract: In Nanbu county of Sichuan province during the Qing dynasty, the governance of deed tax had long been a judicial form in which magistrates accepted civil cases mixed with allegations of tax evasion and investigated such evasion at the same time. Deed tax was one of the core revenues to maintain the operation of the county level government in Qing’s Sichuan. Due to limited administrative resources, Nanbu magistrates chose a passive approach to manage deed tax, i.e., handling such deed tax litigations. To achieve widespread deterrence through individual cases, magistrates resorted to an extreme interpretation of the article of “conditional sale and permanent sale of real estate” in the Great Qing Code to punish suspects of tax evasion, i.e., confiscating the property in question. Judicial governance, however, also led to the difficulty of comprehensive investigation of tax evasion in local communities, the lack of ability to investigate tax issues in judicial cases, judicial partiality by the sway of tax considerations, and other shortcomings. At the end of the dynasty, through the nationalization of deed tax and the establishment of the Taxation Bureau (jingzhengju), Zhao Ersun, the governor-general of Sichuan, achieved the purpose of transferring all the revenue of deed tax to the provincial government, but did not fundamentally change the pattern of judicial governance of Nanbu county’s deed tax. Zhao’s reform also brought new problems such as the division and coordination of authorities between the magistrate and the taxation commissioner, and the weakening of the incentive for the magistrate to investigate tax evasion. Observing practice of deed tax governance in the Qing dynasty from county level archives would help scholars better understand the significance of deed tax in Qing’s public finance and state-building.
- deed tax /
- litigation /
- governance /
- public finance /
- Qing
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清代四川州县的契税治理：以南部县契税诉讼为侧重点

作者简介:赖骏楠，复旦大学法学院副教授（上海 200433）

网络出版日期: 2020-10-21

关键词:

契税 /
诉讼 /
治理 /
财政 /
清代

摘要: 清代四川南部县的契税治理，长期表现为知县一面受理混有匿税指控的民事案件，一面于其中稽查匿税这一司法形态。契税盈余是维持清代四川州县政府运行的核心收入之一。受困于有限的行政资源，南部知县选择以受理契税诉讼这一被动方式来实现契税治理。为通过个案实现广泛威慑，知县在发现当事人匿税或有匿税嫌疑时，会借助对清律“典卖田宅律”的极端化解释，对当事人处以没收涉案产业的惩罚。司法治理，也导致难以全面查知民间匿税行为、司法个案中稽查能力不足、司法公正性受税收考量之动摇等弊端。清末川督赵尔巽通过契税国有化和设立经征局等措施，实现了全部契税收入上解省府的目的，但未从根本上改变南部县契税的司法治理格局。赵尔巽改革还带来了知县与经征委员间权限划分和协调、知县稽查匿税动力减弱等新问题。从州县档案出发，观察清代契税治理的实践，有助于学界更深刻地认识契税在清代财政和国家建设中的意义。

Governance of Deed Tax at the Local Level of Qing’s Sichuan: with Particular Attention to Deed Tax Litigations in Nanbu County

Available Online: 2020-10-21

Abstract: In Nanbu county of Sichuan province during the Qing dynasty, the governance of deed tax had long been a judicial form in which magistrates accepted civil cases mixed with allegations of tax evasion and investigated such evasion at the same time. Deed tax was one of the core revenues to maintain the operation of the county level government in Qing’s Sichuan. Due to limited administrative resources, Nanbu magistrates chose a passive approach to manage deed tax, i.e., handling such deed tax litigations. To achieve widespread deterrence through individual cases, magistrates resorted to an extreme interpretation of the article of “conditional sale and permanent sale of real estate” in the Great Qing Code to punish suspects of tax evasion, i.e., confiscating the property in question. Judicial governance, however, also led to the difficulty of comprehensive investigation of tax evasion in local communities, the lack of ability to investigate tax issues in judicial cases, judicial partiality by the sway of tax considerations, and other shortcomings. At the end of the dynasty, through the nationalization of deed tax and the establishment of the Taxation Bureau (jingzhengju), Zhao Ersun, the governor-general of Sichuan, achieved the purpose of transferring all the revenue of deed tax to the provincial government, but did not fundamentally change the pattern of judicial governance of Nanbu county’s deed tax. Zhao’s reform also brought new problems such as the division and coordination of authorities between the magistrate and the taxation commissioner, and the weakening of the incentive for the magistrate to investigate tax evasion. Observing practice of deed tax governance in the Qing dynasty from county level archives would help scholars better understand the significance of deed tax in Qing’s public finance and state-building.

清代四川州县的契税治理：以南部县契税诉讼为侧重点

作者简介: 赖骏楠，复旦大学法学院副教授（上海 200433）;

Governance of Deed Tax at the Local Level of Qing’s Sichuan: with Particular Attention to Deed Tax Litigations in Nanbu County

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通讯作者: 陈斌, bchen63@163.com

清代四川州县的契税治理：以南部县契税诉讼为侧重点

作者简介:赖骏楠，复旦大学法学院副教授（上海 200433）

English Abstract

Governance of Deed Tax at the Local Level of Qing’s Sichuan: with Particular Attention to Deed Tax Litigations in Nanbu County

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清代四川州县的契税治理：以南部县契税诉讼为侧重点

作者简介: 赖骏楠，复旦大学法学院副教授（上海 200433）;

Governance of Deed Tax at the Local Level of Qing’s Sichuan: with Particular Attention to Deed Tax Litigations in Nanbu County

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通讯作者: 陈斌, bchen63@163.com

清代四川州县的契税治理：以南部县契税诉讼为侧重点

作者简介:赖骏楠，复旦大学法学院副教授（上海 200433）

English Abstract

Governance of Deed Tax at the Local Level of Qing’s Sichuan: with Particular Attention to Deed Tax Litigations in Nanbu County

全文HTML

目录