亨利·乔治单一税制思想主张征收地价税,把地租转化为财政收入,以此实现土地国有化。其最终目的是平衡发展带来的收益在各个阶层中的分配,以维护公平和正义。这一思想传入中国后,产生了较大影响,并且进行了三次实践。研究这一思想对中国现行土地管理制度改革仍具有借鉴意义。 Henry George’s single tax system advocated the imposition of land tax, the rent into fiscal revenue, in order to achieve the nationalization of land. Its ultimate goal is to balance the distribution of benefits brought by development with all strata in order to uphold fairness and justice. After this thought was introduced into China, it had a great impact and carried out three practices. The study of this idea still has reference significance to the current reform of China’s land management system.