| Land issue is of vital importance in the city development and is also the first element which influences city development. With the rapid development of modern cities, the city land plays an increasingly important role in the modern city. The world's economic theories have put forward the ideas on land-use policies and programs in the process of modernization and urbanization, which becomes a reality. According to Chinese reality, Willian. Schramieier developed highly scientific Jiaozhou land laws in the period of German-occupied Qingdao, the aim of which was to uniform the land supply and demand, balance the public-private and the land price and fulfill the social equity.Jiaozhou land laws and taxation is constituted by a series of land laws and the tax system. The main contents include: Purchase of Land Charter, Qingdao Government Rent Charter, Land Ownership Deal and the other Charters. Jiaozhou land laws and taxation, which achieved great success, not only increased the government revenue, stabilize the land prices, curb land speculation, but also laid a solid foundation on the planning of Qingdao city. Practice has proved that the Jiaozhou land laws and taxation is a highly scientific, advanced, practical, urban land policy. It achieved great success in promoting the economic use of Qingdao land resources, establishing of a modern urban land reserve system and laying the foundation for modern urban planning.The main characteristics of Jiaozhou land laws and taxation are as follows: First, the establishment of the land reserve system, provided sufficient land for urban public buildings, and control the urban development strictly. Second, the solution to the control of land use rights, ensure the dominance of urban development and the progress of the infrastructure by carrying out macro-control of land. Third, the creation of the land value-added tax, is an innovation known as the the significant reform achievements in modern society in Qingdao, while the introduction of property tax, is the first time implemented in East Asia. Therefore, it is not only the effective urban land policy in the period of German-occupied Qingdao, which promoted the rise of Qingdao, as well as the development of China's modern cities, but also become a popular urban land policy and affected the development of the world city land policy. Therefore this subject still has referential significance even up to now. |
