| In ancient China, the land transfer leases recorded the situation of the transfer of real property rights; it is very significant materials for history study.This article studies the reasons and forms of land transactions and the management of the sale and pawn( including the setting up of tax rate and tax rules),through comparing and analyzing land transfer leases in Beijing area during the period of Shunzhi to Jiaqing in the Qing Dynasty.The leases show the basic fact is: the same piece of land was sold many times; after many years, this land was sold at the same price, reflected during the local land price is stable during this period. The land transactions volume is limited, land owned by individual is small, the distribution is scattered and not concentrated.According to the land transfer leases on hand, the number of white leases is much more than the red ones. This shows more white Leases were signed in the Land transaction. Some lease is re-written after many years, this shows white Lease has constraining force to individuals, which is based on tax evasion.This article concerns with the study of politics, society, laws and economy. |
