CAJ | 학술논문

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。
전통적민간토지매매여근대출현적철로구매민간토지시토지매매적량충불동표현형식，상동점시량충형식도포괄정립계약、투세인계여과할량은삼개배절。불동점체현재구체조작상。전통토지매매재첨정계약시제료채용관판계지외，야유재백계지상가개관인성위홍계적。근대이래출현적신식적철로구매민지재첨정토지계약시，유철로국통일간인계지，지수교부지개시유매주첨자즉가。재투세인계저일배절，유우각충원인，철로국향국무회의제교료국유철로수용토지면납계세적오개이유병획득료의준，인차철로구매민지지후시면납계세적。재과할량은중，량충방식도수요장량은과할청초，저설명지유완성최후적추수과할，토지산권재능완성최종적전이。동시，처우만청민국시기적철로구용민지，대유일정적강제성，재발생교소토지규분적정황하，사획록현적농민토지산권전이발생료신변화，촉진료토지적종합이용。
The traditional folk land deal of private land and the rrrxiem way of the railway land transactions of private land took two different forms, the similarities lay in three aspects： both forms included signing a contract, contract tax and stamp tax payment and delivery. Differences reflected in the specific operation. In signing the contract, traditional land sale, in addition to the offidaUy autorized deed,there were also the white deed stamped with a red official seal. In modem times,there occurred the new way that in signing the purchase contract for the railway purchased folk land, the seller signed to deliver the premium on a unified contract paper printed by the Railway Administration, On the part of stamp duty, due to various rea- sons,the Railway Administration had submitted to the Cabinet of Ministers of state-owned railway land with free income tax [or five causes, so the railway land purchase was free of contract tax. Ulmn delivery, the two methods were necessary to clear off the payment, which suggested that only when the money was received by the land owner, the final transfer of property rights could be completed. Meanwhile, the purchase of railway land in the late Qing period was carried out with certain mandatory, less land dispute oecured in the event, so that changes took place in Huailu County land transfer of property rights, thus promoting the comprehensive utilization of land.