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传统的民间土地买卖与近代出现的铁路购买民间土地是土地买卖的两种不同表现形式,相同点是两种形式都包括订立契约、投税印契与过割粮银三个环节。不同点体现在具体操作上。传统土地买卖在签订契约时除了采用官版契纸外,也有在白契之上加盖官印成为红契的。近代以来出现的新式的铁路购买民地在签订土地契约时,由铁路局统一刊印契纸,只需交付地价时由卖主签字即可。在投税印契这一环节,由于各种原因,铁路局向国务会议提交了国有铁路收用土地免纳契税的五个理由并获得了议准,因此铁路购买民地之后是免纳契税的。在过割粮银中,两种方式都需要将粮银过割清楚,这说明只有完成最后的推收过割,土地产权才能完成最终的转移。同时,处于晚清民国时期的铁路购用民地,带有一定的强制性,在发生较少土地纠纷的情况下,使获鹿县的农民土地产权转移发生了新变化,促进了土地的综合利用。
The traditional folk land sale and purchase of private land by railway in recent history are two different forms of land sale and purchase. The same point is that the two forms include the three aspects of entering into a contract, tax concession and over-cutting grain and silver. Differences reflected in the specific operation. In the process of signing the contract, the traditional land sale and purchase not only took the official version of the contract paper, but also printed the official seal as the deed on the white deed. In modern times, the purchase of new railroads to buy land in the signing of the land contract by the Railway Bureau unified printing contract paper, only to be paid by the seller when the land can be signed. In this link of tax concession, due to various reasons, the Railway Bureau submitted to the State Council five reasons for exempting the deed of taxation of the state-owned land for railway use and obtained the standards. Therefore, the railway is exempt from the deed tax after it purchased the land . In the over-grain of silver, the two methods need to be too clear cut grain and silver, indicating that only the completion of the final push off the cut, land ownership to complete the final transfer. At the same time, the railway purchase land in the late Qing Dynasty and the Republic of China took a certain amount of compulsion. Under the circumstance of less land disputes, the land transfer of farmers in Shuxian County changed anew, promoted the integration of land use.