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契税在我国有悠久的历史。它起源子东晋的“估税”,到宋代逐渐趋于完善。北宋开宝2年(公元969年)规定:凡民间典买田宅,要在两月内向官输钱,请求验印,名“印契钱”。此后,历代沿袭,不断改进以至于今。由于契税是以保证产权而征收的,长期以来,大都是纳税人自动向政府申报投税,请求验印或发给契证(亦称税契)。因此,契税历来在群众中影响较深,民间素有“地凭文契,官凭印”,“买地不税契,诉讼没凭据”的谚语。
Deed tax in our country has a long history. It originated in the Eastern Jin Dynasty “assessment” to the Song Dynasty tends to be perfect. The Northern Song Dynasty Kai Bao 2 years (AD 969) provides that: Where the civil code to buy Tin House, to lose money to the government in two months, request a seal, the name “seal money.” Since then, successive generations, continuous improvement so far. Since the deed tax is levied on guarantee of property rights, for a long time most taxpayers have automatically applied to the government to declare the tax, request for inspection or issue a deed (aka tax). Therefore, the deed tax has always had a profound impact on the masses. There is a folk saying that there is a saying of “deferment of credentials, official stamps,” “no land tax, no evidence of lawsuits.”