近代中国地价税思想立法与实践研究

发布时间：2018-06-04 11:54

本文选题：地价税 + 孙中山　；参考：《福建论坛(人文社会科学版)》2015年05期

【摘要】：地价税制度被孙中山构想为解决近代中国土地问题的制度安排。于是,民国时期地价税制度得到深入的研究,国民政府开始自上而下威权式地推进地价税制度建设,逐步建立和完善地价税法律体系,并在上海等地区开展了地价税征收实践。然而,地价税制度没有能够完成孙中山设定的改革使命。除了竞争性制度安排、技术障碍、国民政府与土地所有者关系、不稳定的社会环境外,孙中山设定地价税职能也存在空想的成分,扭曲了土地升值再分配机制的制度职能。从涨价归公思想到地价税实践展现了一个完整的经济思想制度化历程,窥探近代中国制度变迁障碍与挑战。近代地价税制度变革值得当前房产税制度改革借鉴。
[Abstract]:The land price tax system was conceived by Sun Zhongshan as the institutional arrangement to solve the land problem in modern China. Therefore, during the period of the Republic of China, the land price tax system was deeply studied, and the national government began to promote the construction of the land price tax system from the top down authoritatively, and gradually set up and perfect the land price tax legal system, and carried out the practice of land price tax collection in Shanghai and other areas. However, the land price tax system failed to fulfill the reform mission set by Sun Zhongshan. In addition to the competitive institutional arrangement, technical obstacles, the relationship between the national government and the landowners, and the unstable social environment, the function of the land price tax set by Sun Zhongshan also has a utopian component, which distorts the institutional function of the land appreciation and redistribution mechanism. From the idea of price increase to the practice of land price tax, it shows a complete process of institutionalization of economic thought, and probes into the obstacles and challenges of institutional changes in modern China. The reform of modern land price tax system is worthy of reference.
【作者单位】：中国政法大学商学院;
【基金】：教育部人文社会科学研究青年基金项目“近代中国城市化中土地权益思想研究”(13YJC790166)资助
【分类号】：K25;D929;D922.22

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