孙中山的土地税思想以平均地权为本质,以核定地价、按价收税、照价收买、涨价归公为实施原则,对南京国民政府和台湾地区的土地税制起到了指导作用。在当前中国大陆出现土地财政、地价畸高的情况下,我们可以借鉴孙中山的土地税思想及实践,对我国的房地产税制改革提出积极建议。 Sun Yat-sen’s idea of ​​land tax is based on the principle of average land ownership. With the verification of land prices, tax collection at the price, purchase at the purchase price, and the price rise as the implementing principles, the tax system played a guiding role in the Nanjing National Government and Taiwan’s land taxation system. In the current situation of land finance in China, the land price is extremely high, we can draw lessons from Sun Yat-sen’s thought and practice of land tax to make positive suggestions on the reform of our country’s real estate tax system.