摘要
平均地权的主旨是实现全体国民共享土地收益,求"地利共享;"同时强调土地使用效益的增进,求"地尽其利"。孙中山提出了平均地权的实施办法:"规定地价"、"照价征税"、"照价收买"、"涨价归公"四大纲要,以及"均权制"、"耕者有其田"等制度政策。实现平均地权思想的制度和政策方式可以有不同选择,我国现阶段在农村应坚持土地承包制,辅之以因地制宜的自愿流转,避免市场配置方式对农民生活保障的损害;在城镇实行市场化配置,应强化土地税的功能,实现全民均享土地利益,使所有国民都能实现"居者有其屋"。
The equalization of landownership aims to achieve that all the people share the profit from land, i. e. , "land profit shared by all" ; in the meanwhile, to improve the efficiency of land utilization. For this purpose, Dr. Sun Yatsen put forward the measures for the implementation : regulating land value, collecting taxes according to the value, purchasing according to the value, increased value to the public and some other measures. Average landownership should be taken up with different options between systems and policy measures. In concrete practice in the countryside, we should adhere firstly to the contract system for fair distribution of land and secondly to the voluntary land transfer in accordance with local conditions, so as to avoid the damage to peasants' livelihood security owing to the allocation under free market competition. In cities and towns, land tax should be intensified to curb land speculation and huge profits with the intention of sharing land profits by all the people with the purpose that all the people share housing land right and have their own houses.
出处
《江苏行政学院学报》
CSSCI
北大核心
2011年第6期45-49,共5页
The Journal of Jiangsu Administration Institute
关键词
平均地权
耕者有其田
地价
土地税
Equalization of Land Ownership
Cultivators Having Their Own Farmland
Land Value
Land Taxation