摘要
清代的官牙不仅设立于市集,而且由于不动产买卖契税在清代政府的财政收入中占有重要的地位,但民间以田宅买卖为主要内容的不动产交易具有一定的隐蔽性,因而清代对民间不动产买卖契约的干预在很大程度上依靠官牙来实现。通过官牙督促民间订立契约使用官颁契纸、监督契约中的交易价格是否如实填写,并以提成充偿的方式鼓励牙纪、卖主、邻佑、里书人积极告发买主置买不动产后不缴纳契税的行为等,让官牙充分发挥对民间不动产买卖契约的干预功能。可以说,官牙是清代国家对民间买卖契约实施干预的最重要的途径。
The contract tax of the sales of real estates played an important part in the financial income of the government in the Qing Dynasty.Because the sales of real estates in the countryside,for example,the fields and houses,were done in a secret way,the interference on the contract tax of the folks real estates in the Qing Dynasty was carried out mostly by the official intermediaries.The states in the Qing Dynasty promoted the functions of the official intermediaries by requiring folks to use government-issued ...
出处
《赣南师范学院学报》
2008年第1期111-115,共5页
Journal of Gannan Teachers' College(Social Science(2))
关键词
官牙
不动产买卖
契约
国家干预
official intermediary
sales of real estates
contract
state interference
