The Contract Tax System Research In Shanxi Qing Dynasty

Contract document is widely used in the era of China’s traditional society which is a kind of economic agreements and legal documents, there are a large number of physical artifacts. The generation process of a complete contract documents is affected by the state, local government policy implementation and grassroots sign practice, and the three levels of factors present a complicated change with the the development of time. These changes have been faithfully recorded by contract documen which are spread until now, and this laing a solid foundation to carry out related research.Institutional research is the basis of conducting other research, but the current study depth obviously deficiencies. There are some differences in the pratice of contract tax at each region. Shanxi region has abundant reserves of contract documents, but for a long time it has not taken seriously, related research also lags behind.Based on mastering a large number of Shanxi regional contract document, the artical analyse the Shanxi contract tax system. Contract tax system system from formulation to implementation is shown by multiple layers, the article aims to find out that Shanxi region contract system and the evolution of policy and its specific implementation process in the Qing dynasty, from three aspects detailed analysis, such as the state of the system setting, local policy practice, the specific process of people paying tax for contract, to show the areas of Shanxi Province all levels of contract tax in the Qing dynasty.The artical is divided into five parts, such as introduction, investigation on concept of contract documents, and the introduction of research data, contract tax process and system settings in the Shanxi Qing dynasty, the evolution of the certificate about contract tax, epilogue, among them, the third and the fourth part is the focus of this article.The introduction part mainly for academic history review and the purpose and significance of topics, this paper expounds the contract document collection sorting status both at home and abroad, and the related research of contract document is divided into three point of view, to highlight certain academic directions. Finally, the paper analyzes the two paths of research related contract documents, aiming at the shortcomings of the existing research, promoting the research of contract documents and deepening the research on contract documents.The first chapter, in view of the previous contract document concept put forward some different views, to redefine the concept of contract documents, in order to avoid some unnecessary occurs in the later in the study of the academic corruption. In addition, introduc the basic information to carry out research, classify the contract documents data by category.The second chapter, the contract tax process and system settings in Shanxi Qing dynasty are analyzed in detai. The shanxi region of contract tax process is divided into sign tax, contract tax, transfer ownership three links, for each link of practice process is described. In the links of contract tax and transfer ownership. Analyse each of the cadastral management system and management mechanism matching with contract tax system, and conclude that contract tax system is gradually perfect in the qing dynasty, the program of contract is trival, pitch rate is rising. Finally, the widespread Bai Qi phenomenon are analyzed, and believe that there is a fault between the country and people, officer at the grass-roots level grasp the real power of contract tax.The third chapter, analysis the evolution of the contract tax certificate and its implementation process in Shanxi Qing dynasty. Advantage of abundant materials, the various periods of contract tax physical conditions and the official canon are comparised and analysed, complementing the blind spots of previous research, and correcting some points. Also point out that the seriousness of corruption at the grass-roots level and tax avoidance, and think that the severe corruption is largely due to the grassroots officials control the tax power.Conclusion part, summarizes the whole article. From three aspects: people, place, country, the overall trend of contract tax system setting and implementation in Shanxi Qing dynasty is analyzed, point that contract tax system is perfect, pitch rate is risingin, and at the same time the situation of corruption and tax avoidanceis is increasingly serious. Emphasized again that, the fault between country and the people is existed, officer at the grass-roots level grasp the real power of contract tax, but state control over them has gradually weakened.