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地租有着悠久的历史,在不同的社会形态下,由于所有权性质的不同,其性质、内容和形式也不同,体现不同的生产关系。但导致地租产生的原因是一样的,都是土地所有权的垄断和单位土地的产出率。从历史上看,对地租的研究及其调控最早出现于中国,公元前700多年管子相齐时提出了“相地而衰征”的赋税征收政策——按照土地好坏等级来征收不同的税率。优等土地征收高税率,劣等土地征收低税率乃至不征税,这就是最早的级差地租思想。而在西方,
Land rent has a long history. Under different social forms, due to the different nature of ownership, the nature, content and form of land rent are also different, reflecting different production relations. However, the reasons for rent generation are the same, both of which are the monopoly of land ownership and the output rate of land per unit. Historically, the study of rent and its regulation first appeared in China. When the tubes were homogeneous in 700 BC, the policy of tax collection of “phase and decline” was levied according to the level of land Tax rate. High-class land levied high tax rates, poor land levied low tax rates or even not tax, which is the first thought of differential rent. In the west,