关于土地增值税的几点看法陈建祥土地增值税就是指对土地增值额的课税，其实质是对土地收益或者说是对“地租”的课税。对地租课税的理论源于１８世纪中期法国重农主义创导者揆内（Ｆ·ＯＵＳＮＡＹ）首创，继而被亚当·斯密（Ａ·ＳＭＩＴＨ）、约翰穆勒（Ｊ·ｓ·ＭＩＵ... Views on the land value increment tax Chen Jianxiang Land appreciation tax refers to the tax on land appreciation, in essence, the land revenue or that is, “rent” tax. The theory of taxation of rent stems from the pioneering work of F. OUSNAY, the founders of the French agronomy in the mid-18th century, followed by Smith, John S. Muller. .