Land Tax Study

As a kind of non-renewable rare resource, land is the foundation of human survival and production development. With the development of social economy, enormous contradiction has been produced between the limitless demand and rigid supply of the land. It is too impatient to wait for an innovation of the management system of land. The discussion on levying property tax puts aside because of its rationale flaw, and local governments in our country are urgent to increase their tax revenue and to strengthen the resources disposition function of local taxes. Thus the discussion on the theory and the practice of the land tax come with the tide of fashion.From the pre-classical economical times, the theory research of the land tax has not stopped. William ? Petty, Adam ? Smith, David ? Li Jiatu, Marshall, Keynes, until Harvey ? Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burden's shifting and incidence of the land tax. Because the establishment time of the PRC is not long, the domestic scholars's study on the land tax system is quite shallow, and has not been able to form a constructive research achievement.Firstly, this article narrates the achievement situation of theory basis, fundamental function, development evolution course of the land tax in detail. On the research foundation of all previous dynasties scholar's, I summarize the regular analysis on tax burden's shifting and incidence of the land tax. Then on all theoretical analysis base, uniting the advance experience of the countries of which the land tax system is established successfully, I put forward the proposal at present to our country land tax reform.The government must collect taxes because of undertaking the function of providing the public service. On the other hand, the citizen must pay the tax because of enjoying the public service which is provided by the government.