Twin contracts of land sale consist of the original contract and the additional contract which share the same vender and vendee,the same piece of land and middleman in the same land deal at the same time.The sum of the prices of twin contracts is the final price of the piece of land.According to the documents,twin contracts of land sale originate from Jiaqing Period of the Qing Dynasty and were widely spread during the Republic of China with five types of A,B,C,D and E.According to the statistics,the ratio between the price of the original contract and that of the additional one is about 28.5%,and the ration between the price of the original contract and the final price is about 22.2%.If the original contract is used for an authorization,68.2% of the tax could be saved from Daoguang to Guangxu Period,and 77.8% during the Republic of China.25 out of all the samples of twin contracts of land sale during the Republic of China are white leases without paying taxes and red leases.All these show the twin contracts of land sale in Huizhou during the Republic of China are created to reduce or to avoid taxes for the interests of the vendees.%在同一次土地买卖过程中,形成了正契与附契两份具有同一卖主、同一买主、在同一时间出卖同一块土地,有着相同中人代书人的土地卖契,正附两契的卖价之和构成该地卖价,这样的两份正附契称为孪生土地卖契。徽州的孪生土地卖契,据已发现徽州文书,起源于清代嘉庆年间,迅速发展于民国期间,具体表现形态有A、B、C、D、E五种类型。据抽样统计,民国徽州孪生双胞契中向政府呈验过的正契价与未向政府呈验的附契价比率为28.5%,呈验过的正契价与整个卖契价比率为22.2%。若用价格低的正契办理赤契,清代道光至光绪年间可以少纳契税68.2%,民国期间可以少纳契税77.8%。民国徽州抽为样本的25对孪生土地卖契,皆是未缴纳契税、办过赤契的白契。这些表明,民国徽州的孪生土地卖契,主要是适应买主减少契税或者躲避契税的利益需要而产生的。
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