《清代歙县土地契税收（1648-1911）》税票类标淮五框展集一部，共80标淮贴片，内含完整各级官方颁发之执照，尾契，契纸等59件，1908年11月19日有关税收施行颁发之大清《政治官报》1件，纽约版大清印花税票贰拾文带厂铭边纸新票四方连4件，一佰文带厂铭边纸新票四方连2件，带右上直角边纸30枚方连1件，一仟文带直角边纸新票四方连4件，其中2件带不同版号，一仟文无齿印样直双连1件，贰拾文无齿打孔样票横双连1件，二十文打孔样票四方连3件，带相同流水号上边纸样票横双连1套，一佰文带出厂日期边纸样票横双连1件，邮集详细研究安徽歙县自1648年至1911年清代三百五十馀年政府各级机关所颁佈的土地买卖契约印刷版式，执行办法，税率，以及清代纽约版印花税票版式及使用情况等内容，其中契纸中38件贴有纽约版大清税票贰拾文，十分罕见，作者并对用于销印税票之“歙统计机”戳做以系统戳式研究及分类，为作者之研究成就。其中重要展品包括万曆九年直隶省颁佈之歙县尾契；1785年盖“一经查出施行官答”等内容章之尾契，反应清代对税收制度之严格；1856年江南徽州府歙县正堂执照，有所领契尾尚未奉到内容；带流水号纽约版印花税票样票双连；纽约版税票20文无齿样票双连；一佰文30枚大方连；1000文无齿印样直双连；1000文带版号方连，1910年5月9日贴20文税票极早使用契纸；1911年10月贴20文税票极晚使用契纸；纽约版大清税票及民国版图图税票混贴契纸；贴20文税票契纸，盖歙县验契所民国验乞章；贴20文税票江南徽州府歙县整套业户执照等，整体保存完好。此邮集曾在2014年韩国世界邮展获得镀金之奖项，另附获奖证书，非常难得，请预览。 Micellaneous Revenue "Land Tax and Revenue in Shexian, Qing Dynasty 1648-1911" Collection - land tax development and the first revenue stamp used on land deed in China, on 68 exhibit pages. The first Emperor of Qing Dynasty Shunzhi reinstated Ming Dynastys land tax system and tax rate at 3%, land deeds were administered by An Yuan - the Chief Secretary. Kangxi, Yongzheng and Qianlong succeeded Shunzhis land policy and changed the land deed design, Qianlong also switched the administration of land deed tax from Chief Secretary to Cang Fang, which is a county official specially assigned to administer all the grain tribute of the county, land deed tax and annual farm tax was combined to be controlled by single office. During Qianlongs era, three types of Guan Chi chop were used on land deed to warn the tax evaders, the officials and new land owners respectively. Jiaqing relocated the duty of Cang Fang to Ku Fang (the treasury office). The Lunar dater chop was applied during Daoguangs era. Temporary land deed was issued during Taiping Rebellion in Xianfengs era. Guangxu assigned a new cadastral office to replace Ku Fang and the tax rate of emperor land deed tax increase from 3% to 6% in 1904, and then increase the government land deed tax from 6% to 9% in 1908. In 1908, the revenue stamps were issued which consist of three values, namely 20, 100 and 100 cash printed by The American Bank Note Company in New York. Qing government published the revenue stamp legislation and provision of implementation. Many county governments reluctant to execute this legislation due to heavy tax, Shexian was rigidly enforced to levy revenue stamp. Shexian Statistics Department was established to control land deed tax and oversee usage of revenue stamps, a special oval seal was designed to cancel the revenue stamps. During Xinhai Revolution in 1911, the Cadastral Land License was printed temporarily to substitute the usual deed in Shexian and it was taken over by the Revolution Temporary Government in the same year. The usage of revenue stamps only last for around three years. This collection examines in details the Land Deed design, levy, control and changes of rate in Shexian which is the first place in China implement the central registration numbering system on Land Tax.
