地价税制度被孙中山构想为解决近代中国土地问题的制度安排。于是,民国时期地价税制度得到深入的研究,国民政府开始自上而下威权式地推进地价税制度建设,逐步建立和完善地价税法律体系,并在上海等地区开展了地价税征收实践。然而,地价税制度没有能够完成孙中山设定的改革使命。除了竞争性制度安排、技术障碍、国民政府与土地所有者关系、不稳定的社会环境外,孙中山设定地价税职能也存在空想的成分,扭曲了土地升值再分配机制的制度职能。从涨价归公思想到地价税实践展现了一个完整的经济思想制度化历程,窥探近代中国制度变迁障碍与挑战。近代地价税制度变革值得当前房产税制度改革借鉴。 The system of land tax was conceived by Sun Yat-sen as a system arrangement to solve the problem of land in modern China. Therefore, during the period of the Republic of China, the land price tax system was deeply studied. The national government began to push the construction of the land price tax system from top to bottom, and gradually established and perfected the legal system of the land price tax. The land tax collection practice was also carried out in Shanghai and other regions. However, the land tax system failed to fulfill the mission of reform set by Sun Yat-sen. In addition to competitive institutional arrangements, technical barriers, the relationship between the government of the Kuomintang and the landowners, and the unstable social environment, Sun Yat-sen also set an imaginary component of the function of land tax and distorted the institutional functions of the land revaluation and redistribution mechanism. The thought of land price tax from price hikes shows a complete institutionalization of economic thought and spy on the obstacles and challenges of institutional changes in modern China. The Reform of Modern Land Prices Tax System Worth the Reference of the Current Real Estate Tax System Reform.