孙中山土地法思想及其现实启示

孙中山主张变革土地的法权根据、涨价归公，用法律手段实现平均地权和耕者有其田。“涨价归公”旨在保障地权公平，实行“全部”归“私”基础上的“间接归公”、“部分归公”。孙中山土地法思想涉及物权法、土地税法等方面，蕴含土地的物权保护及其增值收益分配的税收调控二者辨证统一的理念。孙中山土地法思想对完善土地法律制度，保护土地物权尤其是农村集体地权，加强房地产增值收益调控，保障民生改善和社会公平，防治土地矛盾以构建和谐社会，均具有重大的现实指导意义。

On Sun Yat-sen Thought of Land Tax Law and Its Enlightenment

Sun Yat-sen advocated land appreciation belonging to the public, whose goal was to achieve equalization of land right and land to the tiller by means of law. Land appreciation belonging to the public was intended to guarantee the equal right of land and it carried out the method of indirectly and partly belonging to the public based on return to private. Sun Yat-sen took his stand on adjusting and controlling the benefit from land appreciation by the tax system, basing on acknowledging the rights of the land holder. For the protection of land real rights and strengthening of the real estate income regulation, Sun Yat-sen’s thought of land law is of great inspiration and practical significance nowadays.