La « compensation après-vente » (zhaojia 找價) au Jiangnan sous les dynasties des Ming et des Qing. Étude de cette pratique à travers l’évolution de la taxation des transactions foncières

A. Feng
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Abstract

The emergence and spread of the practice of “after-sale compensation” (zhaojia 找價) under the Ming and Qing dynasties was driven not only by rising land prices and regulation of resales, but also by changes in the system of taxation of land transactions, notably in the tax rate. Some previous studies have suggested that a 3% tax rate on these sales was maintained throughout the Ming and Qing dynasties ; however, the government in fact lowered the taxes on these transactions at the beginning of the Ming. In the mid-and late Ming, the tax rate was intermittently restored to 3%, depending on the state’s financial exigencies. In the mid-Qing a more rigorous system of the “notarization” of base contracts, and afferent acts drawn up simultaneously with them, was established. The development of the practice of after-sale compensation thus coincided with changes in the system of both fiscal acts and taxation rates. From several of the extant after-sale compensation contracts, notably separate contracts to arrive at an irrevocable sale in urban property sales, it is clear that the practice of after-sale compensation was aimed at avoiding paying tax.
售后赔偿«»(zhaojia找價)在Jiangnan下各朝代明朝和清朝。通过土地交易税收的演变来研究这一做法
明清时期“售后补偿”做法的出现和传播,不仅受到土地价格上涨和转售管制的推动,还受到土地交易税收制度的变化,特别是税率的变化的影响。一些先前的研究表明,在整个明清时期,这些销售的税率一直保持在3%;然而,政府实际上在明初降低了这些交易的税收。在明朝中后期,根据国家的财政紧急情况,税率断断续续地恢复到3%。清朝中期建立了更为严格的基础合同“公证”制度,并同时制定了传入行为。因此,售后补偿做法的发展与财政行为和税率制度的变化同时发生。从现存的几个售后补偿合同来看,特别是在城市房地产销售中达成不可撤销销售的单独合同,很明显售后补偿的做法旨在避税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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