从土地单一税到地价税——兼论近代经济思想史领域内的欧洲中心论

The Transition of Economic Thoughts in Modern China from the Perspective of Global History——Based on the Thoughts of Land Price Tax System

在经济思想史领域内"欧洲中心论"依然需要从全球史角度深刻反思。从法国重农学派到马克思、约翰·穆勒、亨利·乔治,西方土地思想通过传教士等途径与中国经济思想交互影响。不仅中国传统土地财税制度对法国重农学派产生影响,而且亨利·乔治的土地单一税思想也通过传教士、学者和政治家在近代中国传播。孙中山对亨利·乔治的土地单一税思想予以本土化改造,形成了涨价归公和地价税理论体系,并最终走向耕者有其田。近代中国地价税实践与创新不仅影响了中国20世纪土地财税制度的变迁,在世界范围内也具有理论和实践影响。可以看出,近代中国经济思想变迁是一个非常复杂的全球范围内的动态变迁过程,中外经济思想交流构成了一种不同思想范式竞争的思想市场。这是理解中国经济制度变迁的重要线索,有利于反思欧洲中心论。中国经济思想变迁不仅需要积极传承和创新传统经济思想,更应当基于本土实践,让这种思想创新能够对世界产生广泛的影响。

The Eurocentralism in the history of economic thought still needs deep reflection in the perspective of the global history. From the Physiocrats to Marx, John Mill, Henry George, Western land thoughts interacted with Chinese economic thoughts. Not only does China’s traditional land fiscal and taxation system have an impact on the Physiocrats, but Henry George’s land single taxation idea has spread in China through missionaries, scholars, and politicians in modern China. Sun Yat-sen localized this idea, formed a theoretical system of land value tax and "the cultivator has its field." The practice and innovation of land tax system in modern China not only affected the changes of China’s land taxation system in the 20 th century, but also had some influences in the world. It can be seen the transition of economic thoughts in modern China is a very complicated process of dynamic change in the global history. The exchange of economic thoughts between China and the world is very important to build an open market of ideas, containing a reflection on the Eurocentralism. The transition of China’s economic thoughts not only needs to actively inherit and innovate traditional economic thoughts, but also is based on local practices, and this kind of ideological innovation will inevitably have a wide-ranging impact on the world.