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作 者:王瑞庆
机构地区:[1]杭州国际城市学研究中心浙江省城市治理研究中心,浙江杭州310002
出 处:《华南理工大学学报(社会科学版)》2015年第6期116-122,共7页Journal of South China University of Technology(Social Science Edition)
基 金:浙江省哲学社会科学重点研究基地(省民国浙江史研究中心)重点课题(13JDMG02Z)
摘 要:为了实现"平均地权",南京国民政府确立了土地全民所有下的公有和私有两种形式并存的土地制度。影响"平均地权"实施的两个关键因素是地政和财政。地政方面,前代地籍遗留问题不能在地籍整理中完全清除;财政方面,地价税的短收无法迅速填补财政亏空,由此也造成维护土地私有权的成本支绌。In order to achieve the equalization of land ownership, the land system which contained the public and private two forms was established by Nanjing national government. Land administration and finance were key factors influencing the implementing of equalization of land ownership. For the land administration, issues left over from the past were not tackled in cadastral arrangement process. On the financial front, low land tax cannot quickly cover its surging budget, which also caused the maintenance of private ownership of the land cost reductions.
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