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近代中国经济社会的转型给传统经济思想带来了极大的挑战,中国经济思想开始了现代化的历程。自孙中山提出地价税思想后,地价税成为20世纪上半期解决土地问题的重要制度选择。民国时期地价税研究不断深入,构建起了比较完整的地价税理论体系,最终不仅彻底不同于传统田赋思想,更是超越了孙中山的地价税构想,一定程度上实现了土地税经济思想的现代化。以此为案例,文章进一步讨论了中国经济思想现代化变迁问题。
The economic and social transformation in modern China brought great challenges to the traditional economic thinking, and the Chinese economic thought started its modernization course. Since Sun Yat-sen put forward the thought of land tax, land tax has become an important institutional choice to solve the land issue in the first half of the 20th century. In the period of the Republic of China, the study of land price tax deepened continuously and a relatively complete theory system of land tax was built up. In the end, it not only completely differs from traditional Tian Fu, but also surpassed Sun Yat-sen’s land-value tax conception, and to a certain extent modernized the economic thought of land tax. Taking this as a case, the article further discussed the issue of the modernization of China’s economic thought.