Research On Deed Tax In Hubei Province During The Republic Of China(1927-1949)

After the emergence of private ownership in human society,contracts gradually emerged.There are many types of contracts.Among them,when the real estate such as private land and houses are transferred,the written transaction contracts are particularly rich.In order to grasp the trend of private land transfer,the ancient Chinese government pay more attention to the contract than deed tax.By the end of the Qing Dynasty and the beginning of the Republic of China,fiscal revenues became more and more tense.The government set about organizing old taxes to increase taxes.Deed tax bear the brunt of government action.However,during this period,due to political instability and constant war,the role of deed taxation in finance was not significant.After the National Government established its capital in Nanjing,it focused on dividing the central and local tax systems.In this period,the deed tax first changed from national tax to local tax,and then returned to national lax at the end of the Anti-Japanese War.After the victory of the Anti-Japanese War,it was converted to local tax again,with several changes.During this process,the tax rate,tax items,tax collection agencies,tax collectors,and the management process of the deed tax have all changed several times at any time.Deed tax,a traditional tax system,has been continuously transformed into a modern tax system.During the reign of emperor Xuantong,the deed tax in Hubei Province has received widespread attention since the first charter on deed tax was promulgated.Because in this charter,the statutory sales deed tax rate is based on what Hubei Province has requested,and it is levied at nine cents.During the period of the Nanjing National Government,the deed tax rate in Hubei Province was often high.Deed tax has also become an important tax after land tax and business tax.Therefore,when the deed tax lingered between the national tax system and the local tax system,the substantive and formal requirements of the deed tax in Hubei Province also changed accordingly.In the process,there are disputes between taxes,such as deed tax and stamp duty,deed tax and land registration fee.There is also cooperation between various agencies,such as tax deeds and collection offices,deed tax collection authorities and judicial organs.There are also conflicts in personnel,especially in the relationship between tax personnel and taxpayers.In general,the period of the Nanjing National Government was deeply affected by the Anti-Japanese War.However,the deed tax system in Hubei Province is still constantly improving,and the auditing management is gradually perfecting.Finally,the most important feature that deed tax differs from other taxes is its recognition of property rights.After real estate transactions,people pad deed taxes to the government to confirm and protect their real estate property rights.The contract that has paid deed tax is called "red deed" and has the effect of determining property rights.As far as the customs of counties in Hubei Province are concerned,the white deed that has not paid the deed tax has a certain effect when people mediate property rights disputes through intermediaries.However,once the property right dispute is brought to the court,"white deed" may not only lose the validity of confirming the property rights,but the holder of "white deed" may also be punished.This shows that it is necessary to pay deed tax to the government after the real estate transaction.Later due to the appearance of land registration fees,deed tax was questioned in determining the effectiveness of property rights.But in any case,deed tax revenue has an important subsidy effect on the government finances,which is difficult to offset the land registration fee,so deed tax is still necessary.