民国地价税的实施对当前土地税收制度改革的启示

实行地价税是孙中山民生主义中平均地权的重要内容。地价税主张按土地价格征收土地税和土地增值税,一改延续数千年的从量计征的土地赋税制度,是中国传统土地税收制度的重大改革。其地价税思想对南京国民政府影响较大,并首先在地价涨幅较大的通商口岸广州、上海等地进行试办,随后在全国42个县市进行推广,由于征收范围较为广泛加之征收手续简便,在当时取得了一定的征收效果,但也存在一些不足方面,对当前的土地税收制度改革有重要的借鉴价值。

The Enlightenment from Implementation of Land-value Tax In the Republic of China to Nowadays' Land Tax System Reformation

The implementation of land-value tax was an important content of balancing land right in Sun Yat-sen's People's Livelihood.Land-value tax asserted that government taxed land tax with land value and land added value,changed the specific duty lasted for thousands years,which was a great reformation in China's traditional land tax system.Sun Yat-sen's thought of land-value tax had far-reaching influence to Nationalist Government of Nanjing,and was popularized in 42 cities and counties throughout the country on...