本文分析了德国土地税制度及土地税在地方财政收入中地位的变化,指出虽然在工业化过程中土地税收入在德国市镇财政中的比重有所下降,但仍居重要地位。同时还提出了我国县市土地税制度设计的基本构想,认为非农业生产用地税收应成为现阶段乡村财政收入的重要来源。 This paper analyzes the changes of German land tax system and land tax in the status of local fiscal revenue, and points out that although the share of land tax revenue in German municipal finance has declined in industrialization, it still occupies an important position. At the same time, the basic conception of the design of land tax system in counties and cities in our country is put forward. It is considered that the taxation of land for non-agricultural production should be the important source of rural financial revenue at this stage.