Abstract:Through the analysis of land expression of land exchanges about seventy-nine land contracts in Hu Village in Wuyuan County from the late Ming Dynasty to the Qing Dynasty,we can know that a fixed format had been formed in land exchanges market,and the land had also been highly taxed.In the transaction,some features of the land,such as the size,the fertility,the incomes and the burden were described by the tax,rent and location.On the contrary,the size and the shape of the land was not important any more.We can speculate that it may be the result of the combination of the tax and land due to the reform of the tax system in the late Ming Dynasty.
彭志军,黄志繁. 论清代婺源土地的税租化——兼谈清代卖田契中的土地表述问题[J]. 南昌大学学报(人文社会科学版), 2012, 43(03): 120-124.
peng zhijun,huang zhifan. Tax & Rent of Land in Wuyuan in the Qing Dynasty——Issues of Land Expression in the Qing Dynasty. , 2012, 43(03): 120-124.