从“涨价归公”思想到土地增值税制度——兼论近代社会转型时期经济思想与经济制度的关系

From the Thought of "Price Increments Belong to the Public"to Land Valueadded Tax System:Analysis of the Relationship between Economic Thoughts and Economic Systems in the Modern Social Transition

如何使土地的利用和分配从基于农耕的需要转变为适应工业化和城市化的需要,是中国近代社会能否实现顺利转型的重要基础性条件之一。从孙中山的"涨价归公"思想到土地增值税制度的施行展示了一个完整的经济思想形成及其制度化的过程,具有典型的转型时期的特质。文章试图透过这一微观视角,考察中国近代转型时期经济思想对经济制度构建的动态影响,进而讨论传统经济思想在近代社会转型中的作用以及近代经济思想转型与经济制度转型二者之间的关系。

How to shift the base of land use and allocation from agricultural needs to the requirements of industrialization and urbanization is one of the basic conditions for the success of China＇s modern social transition. With the typical characteristics of the transition period, the change from ＂price increments belong to the public＂ raised by Sun Yat-sen to the implementation of land value-added tax system displays＇ a complete process of the formation of economic thought and its institutionalization. Through this aforementioned micro-perspective, the paper attempts to examine the dynamic impact of China＇s modern economic thoughts on the construction of economic systems in the transition period. Then it discusses the role of traditional economic thoughts in the modern social transition and the relationship between the transition of economic thoughts and the one of economic systems.