土地增值税就是指对土地增值额的课税,其实质是对土地收益或者说是对“地租”课税。 对地租课税的理论源于18世纪中期法国重农主义创导者揆内(F·OUESNAY)首创,继而被亚当·斯密(A·SMITH)、约翰穆勒(J·S·MILL)亨利·乔治(HENRY·GEORGE)、达马熙克(A·DAMASCHKE)等人加以补充、发展的地租学说。其基本思想是:地主取得的地租是一种“不劳而获”的所得。所谓不劳而获的所得,主要是指从事土地改良以外的 Land appreciation tax refers to the amount of land appreciation tax, in essence, the land revenue or that is, “rent” tax. The theory of taxation of rent stems from the pioneering F · OUESNAY, the French farmer doctrine of the mid-18th century, followed by Smith by Smith, · GERMANY (HENRY GEORGE), Da Ma Xi Keke (A · DAMASCHKE) and others to supplement, development of rent theory. The basic idea is that the rent that the landowner obtains is a kind of “gain nothing” income. The so-called unearned income, mainly refers to outside the land for improvement