摘要
甲午战争之后，外商在华的租地方式主要有永租和年租两种，其中年租是最为广 泛的一种方式。租价和地价的确定方式多种多样，清政府向外商征收的地价、地税的显著特 点是：地价较低，而且开埠愈晚租价愈低；租期愈长，租价愈优；地税一般相当于或高于华 界，有时甚至还低于华界。当时这种优价优税政策，是晚清土地出租政策的一次飞跃，是清 统治者主动推动文明制度，“变成资产者”的有益尝试。
In the aftermath of the 1894 Sino Japanese War foreign leasehold of la nd in China was dominated by two kinds:permanent leasehold and annual leasehold, of which the first kind was the most pervasive.The leasehold price and land pric e were determined in various ways.The main characteristics of the land leasehold price and land tax imposed by the Qing government on foreigners are as follow:t he land price was low,and the later one area opened up,the lower its price;the l onger the rental time,the more favored the price. Land tax was usually equivalent to or a tiny bit higher than,or sometimes lower than in Chinese governed areas .This favored policy was a great leap in land leasehold strategy in late Qing ti mes,and showed the Qing government had made positive attempts to adopt and supplement civil system in order to make himself a capital owner.
出处
《史学月刊》
CSSCI
北大核心
2001年第4期65-68,共4页
Journal of Historical Science
关键词
甲午战争
清政府
对外租地
地价
地税政策
the Jia Wu Year War
the Qing government
leasing land to foreigners
land price
land tax policies
