孙中山的财税思想是集近代财政思想之大成的产物，涉及内容广泛，影响深远。其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。 Sun Yat-sen’s thinking on finance and taxation is a product of the culmination of modern financial thinking, covering a wide range of issues and far-reaching implications. Most of its fiscal and taxation proposals are in line with China’s national conditions and indirectly affect the current fiscal and tax reforms such as the introduction of land value increment tax, the adjustment and regulation of corporate income tax and personal income tax, the restoration of inheritance and gift tax, and the issuance of public bonds.