孙中山的地价税构想及其当代借鉴意义

Sun Yat-sen's Proposition of Land Value Tax and its Modern Significance

通过地价税实现"涨价归公"和平均地权是孙中山提出来解决中国近代土地分配问题的思路。孙中山形成了比较完整的地价税思想,对中国土地税收制度产生了直接的影响,由此,在民国时期构建了完善的地价税立法体系,并得以在一定范围内实行。虽然地价税实践没有能够完成孙中山设定的社会改革使命,但是却构建了一套土地升值再分配机制,对今日中国土地制度和土地税收制度改革有着借鉴意义。

Realizing ＂land value increment going to the public＂ and equalization of land ownership was Sun Yat-sen＇ s proposition to settle land distribution in modern China. His fairly comprehensive thought of land value tax had a direct impact on China＇ s land taxation system. A comprehensive land value taxation system was established in the Republic of China period and implemented within a certain sphere. Although the mission of social reform, envisaged by Sun Yat-sen, was not accomplished in the practice of land value tax, a redistribution mechanism for land value increment was constructed, bearing value of reference for the reform of land system and land taxation in today ＇ s China.