摘要
"涨价归公"是孙中山先生提出来解决中国近代土地问题的思路,对近代中国土地税收制度改革产生了直接的影响。在今日中国关于城市土地升值分配问题的争论中,"涨价归公"也一再被提出来。然而,当前中国土地征收制度和房产税制度不仅不符合"涨价归公"本义,反而导致了对"涨价归公"思想的种种误解和扭曲。"涨价归公"本质上是一种资产增值分配价值取向,并且以尊重土地私人产权和土地市场机制为前提,其相应的土地增值税和土地原价税制度对今日中国扭转土地财政困局亦有借鉴意义。
＂Price increment belonging to the public＂ is proposed by Sun Yat-sen as a way to deal with modem China＇s land problem, and have important impacts in the process of industrialization and urbanization. In the dispute of ＂how to allocate land price increment＂, it is cited frequently. However, China＇s land eminent domain and property taxes are not only comfortable with the thoughts of Sun Yat-sen, but also lead to some kinds of mistakes. In fact, ＂Price increment belonging to the Public＂ is an ethic rule about allocating property price increment on the basis of market economics and private property right. Land value increment tax and property tax is helpful to end today＇s deteriorating ＂laud finance＂.
出处
《河北经贸大学学报》
CSSCI
北大核心
2011年第6期26-30,共5页
Journal of Hebei University of Economics and Business
关键词
涨价归公
房产税
土地征收
城市化
孙中山
Price increment belonging to the public
property taxes
land eminent domain
urbanization
Sun Yat-sen
