电子科技大学学报（社会科学版）
電子科技大學學報（社會科學版）
전자과기대학학보（사회과학판）
JOURNAL OF UNIVERSITY OF ELECTRONIC SCIENCE AND TECHNOLOGY OF CHINA(SOCIAL SCIENCES EDITION)
2013年
6期
55-59
,共5页
孙中山%土地物权%涨价归公%税收调控%土地法思想
孫中山%土地物權%漲價歸公%稅收調控%土地法思想
손중산%토지물권%창개귀공%세수조공%토지법사상
Sun Yat-sen%real right of land%land appreciation belonging to the public%tax regulation%thought of land law
孙中山主张变革土地的法权根据、涨价归公，用法律手段实现平均地权和耕者有其田。“涨价归公”旨在保障地权公平，实行“全部”归“私”基础上的“间接归公”、“部分归公”。孙中山土地法思想涉及物权法、土地税法等方面，蕴含土地的物权保护及其增值收益分配的税收调控二者辨证统一的理念。孙中山土地法思想对完善土地法律制度，保护土地物权尤其是农村集体地权，加强房地产增值收益调控，保障民生改善和社会公平，防治土地矛盾以构建和谐社会，均具有重大的现实指导意义。
孫中山主張變革土地的法權根據、漲價歸公，用法律手段實現平均地權和耕者有其田。“漲價歸公”旨在保障地權公平，實行“全部”歸“私”基礎上的“間接歸公”、“部分歸公”。孫中山土地法思想涉及物權法、土地稅法等方麵，蘊含土地的物權保護及其增值收益分配的稅收調控二者辨證統一的理唸。孫中山土地法思想對完善土地法律製度，保護土地物權尤其是農村集體地權，加彊房地產增值收益調控，保障民生改善和社會公平，防治土地矛盾以構建和諧社會，均具有重大的現實指導意義。
손중산주장변혁토지적법권근거、창개귀공，용법률수단실현평균지권화경자유기전。“창개귀공”지재보장지권공평，실행“전부”귀“사”기출상적“간접귀공”、“부분귀공”。손중산토지법사상섭급물권법、토지세법등방면，온함토지적물권보호급기증치수익분배적세수조공이자변증통일적이념。손중산토지법사상대완선토지법률제도，보호토지물권우기시농촌집체지권，가강방지산증치수익조공，보장민생개선화사회공평，방치토지모순이구건화해사회，균구유중대적현실지도의의。
Sun Yat-sen advocated land appreciation belonging to the public, whose goal was to achieve equalization of land right and land to the tiller by means of law. Land appreciation belonging to the public was intended to guarantee the equal right of land and it carried out the method of indirectly and partly belonging to the public based on return to private. Sun Yat-sen took his stand on adjusting and controlling the benefit from land appreciation by the tax system, basing on acknowledging the rights of the land holder. For the protection of land real rights and strengthening of the real estate income regulation, Sun Yat-sen’s thought of land law is of great inspiration and practical significance nowadays.
