本論文之研究目的具體言之，可歸納為以下三點：

一、藉由歷史經驗法則的觀察與歸納，發現或驗證各種影響土地稅制度的關鍵因素或關鍵制度，及其間的互動關係，以為提供土地稅制度於未來發展的調整上有一方向性的建議。

二、藉由現階段土地稅制度自身的理論系統，檢討現行土地稅制度的缺失，以為修正現階段土地稅制度的參考。　

三、藉由結合地權結構的觀察，提供對於未來欲整合海峽兩岸不同地權結構定下的土地稅制度的設計參考。

貳、研究方法

本文之研究方法基於研究之需要，概括言之，是採歷史研究法。歷史研究法是綜合運用考證、排比、聯絡（時間序列）、歸納、演繹等諸法的綜合性分析方法，其目的在將過去的事實或制度予以新意義或新價值或歸納以經驗法則，以供現代人活動之資鑑。本文無論是每一朝代制度的歸納分析、抑或是對每一時期制度的聯絡、排比、歸納，概皆是歷史研究法的運用。

參、研究內容（參見流程圖l－1）

本文之研究內容，基於研究目的之需要，共分十章，可概分為五大部分：

一、是各地權時期下各朝代土地稅制度的研究（第三、四、五章）。此部分的研究，包括土地公有時期（夏、商、周）、均田時期（北魏、北齊、北周、隋、唐中葉以前）、土地私有時期（漢、晉、唐中葉以後、宋、元、明、清）的土地稅制度研究，此一部分的研究，一是作為歸納歷史的經驗法則的基礎，二是 作為各地權時期土地稅制度比較的基礎。

二、是現階段土地稅制度之理念依據的研究（第六章）。此一部分 的研究是想澄清、確定現行土地稅制度的思想依據及其原始之角色定位。以為檢討現行土地稅制度之判斷準則。

三、是現階段土地稅制度之實施內容（橫斷面分析）與變遷（縱所 面分析）（第七章）。此一部分的研究是作為呈現檢討現階段 土地稅制度問題的基礎。

四、是各地權時期土地稅制度之比較（第八章）。即根據一、之研 究，歸納各地權時期土地稅制度之變遷及其特質，並加以比較 之，以藉由地權結構的觀察，提供不同地權結構下土地稅制度設計之參考。

五、是現階段土地稅定制度之檢討（第九章）

(一)綜合一、四之研究，發現影響土地稅制度之制度因素，並以 之評估平均地權之理論主張與檢討現階段土地稅制度之正確性，以為提供土地稅制度於未來發展的調整上有一方向性的

(二)綜合二、三之研究，檢討現階段土地稅制度與其理論主張之 一致性，以為修正現階段土地稅製度的參考。

肆、研究結論與建議

在結論方面，本文之研究成果可分三部分說明于下：

一、中國之土地所有制和土地稅制度始終是多樣性的，在各個不同 的地權時期，歷代之土地稅制度有其「小異J之處，也有其「大同」之處。由其「小異」之處，吾人可了解整個中國土地稅 制度之變遷史；而由其「大同」之處，吾人可了解構成各個地 權時期土地稅制度的共同特質。綜合本文之歸納、比較，本部分之重要結論有：

(一)在土地公有時期，歷代土地稅制度之共同特質是:

1.在土地公有時期，土地分配製度與土地稅制度兩者之間的關 係是一體的、密不可分的。

2.公田與私田比例之消長變化，是導致此一時期土地稅制度演 變的一個關鍵因素。

3.貢、助、徹三種土地稅法，都是什一之稅。所不同者，貢、 徹是以「物」納，「助」是以力納。

4.在土地公有時期，土地為公有，地權問題由土地分配制度解決，土地稅制度所擔負的功能僅在滿足國家（宮廷）財政收入一項而已。

(二)在均田度時期，歷代土地稅制度之共同特質是：

1.土地分配制度與土地稅制度之間的關係十分密切。

2.土地稅制度之功能以滿足國家財政需求為主，兼具社會救助與獎勵生產、促進區域均衡發展的功能。

3.透過與士地分配制度的結合，其重要之配合措施是戶籍整理（戶籍重於地籍）。

(三)在土地私有時期，歷代土地稅制度之共同特質是：

1.只有土地稅制度，鮮有土地分配制度配合。

2.私田與公田之土地稅制度分屬兩個不同之系統，但因公田與私田之間具有互為消長的關係，是以該二稅制系統之間具有某種程度之互動關係。

3.土地稅之功能單純，主在滿足國家之財政需求。

4.賦役之優惠對象主要以「人之身份」為區分標準。

5.歷代之附加稅，名目多且重，是加速土地稅制度破壞之重要 原因。也是可據以判斷國家政治紊亂與土地稅制徵收方法不良之重要指標。

6.其重要之配合措施是 「地籍整理」地籍重於戶籍。

(四)比較各地權時期土地稅制度之設計，其主要之差異有：

1.在與土地分配制度之關係方面：土地公有時期與均田時期之地權結構相近，其土地稅制度與土地分配制度之間的關係是兩者密切結為一體，前者無法脫離後者而獨立存在。而在土地私有時期，土地稅制度則脫離土地分配制度與之獨立並存，且兩者之間具有相輔相成的關係，後者之成敗雖無法左右 前者之存亡，即可間接影響其成效。

2.在扮演的角色功能方面，任何一地權時期，其土地稅所扮演之角色功能均以滿足國家財政需求為主。所不同者：

(1) 在均田時期，由於有土地分配制度之密切結合，其土地稅制度兼具有社會救助與獎勵生產、促進區域均衡發展之功能。

(2) 在土地私有時期，由於無土地分配制度之配合，土地兼併發生，是以其土地稅在實施之後，總是會逐漸減弱其財政功能，而產生以各種名目之附加稅以補充國家之財政需求而紊亂土地稅制度之情形發生。

3.在配合措施方面：土地公有時期與均田時期，戶籍重於地籍，而在土地私有時期，地籍重於戶籍。

4.在優惠懲罰稅的設計方面。任何地權結構下的土地稅制度其

(1)優惠的對象主要均以「人的身份」為判斷的標準。

(2)少見有以加重稅賦（明朝江蘇地區之重賦除外）作為懲罰之手段。

二、歷史之學貴在彰往知來。本文透過對歷代土地稅制度之深度剖析，縱觀其興衰存之變遷原則，萃取其歷史之經驗法則，以為 評估現階段土地稅制度（包括理論主張與實施情形）之正確性，以有助於判斷我國未來之土地稅制度應何去何從之參考。綜 合本文之歸納與評估，其重要之發現與結論有：

(一)歷史之經驗法則告訴我們：

1.土地分配制度是關係土地稅制度成敗之重要制度因素，兩者 不宜獨立設計。

2.人地關係之變化是影響土地稅制度成敗之重要因素。而「人 少地多」、「人多地少」是長時間下必然發生的循環，任何 一個土地分配制度或土地稅制度只為其中一種情形設計，終不免在另一個階段中失敗。

3.「土地使用」與「土地所有」二種理念之特質不同，土地稅制度之設計宜因應兩者之需要有所區分。

4.公有土地與私有土地之間的消長關係，是關係土地稅制度成敗之重要因素。

5.社會救助目標或其他政策目標（如俸給制度…）的兼顧，具有干優土地稅制度目標達成的作用，兩者之政策工具設計宜分離。

(二)經由歷史之經驗法則的評估與觀察，可結論知，平均地權思想之稅制主張十分吻合各個經驗法則的要求，是一正確、經得起考驗之理想制度，未來仍應有其發展之空間。

三、平均地權思想是現階段土地稅製度之理論依據，它賦予土地稅之功能是以達到土地政策目標一」地盡其利、地利共享為主，兼顧國家之財政需求。

四、現行之土地稅制度，綜其設計與實施之結果，可結論知它只是平均地權之試驗，而不是平均地權之實踐。分析其理由是：

(一)現行之土地稅制度，其實施範圍是局部的，而非全面的。亦即農地一直未能納入平均地權之土地系統中。其造成之影響是：

1.農地改革——耕者有其田之改革成果無法繼續維持。

2.都市邊緣地區之農地，成為土地投機之標的。

(二)透過對「—地數價」之現象觀察，可結論知現行之土地稅制度其課稅標的是模糊的。

(三)現行之土地稅制度，其課取「社會增值」之能力日弱。因為：

1.地價稅輕稅，其課徵「社會增值」之功能有限。

2.土地增值稅，隨著歷次修法稅負呈漸輕之規定，其稅取「社會增值」之功能日弱。

3.優惠稅，隨著歷次修法，優惠稅率不斷在降，優惠對象不斷在擴大，嚴重破壞土地稅制度稅去「社會增值」之功能。

(四)稅取「社會增值」之方法，能力不足。

(五)現行之土地稅制度，頻受其它政策之干擾，致使土地稅制度之功能大為減弱。在建議方面，任何一個土地分配制度與土地稅制度均可分為起、盛、衰之生命循環（life－cyole），初期不免受前朝制度之影響，中期始漸發展建立本朝之制度，而後復因環境的變遷與制度的適應不良而進入袞弛期。是以如何適時的將前朝影響消除，發展建立當代的制度，常為延長制度之生命循環期的重要關鍵。 就平均地權土地稅制度之建立階段而言，尚處於醞釀實驗期，是以如何縮短此一醞釀實驗期，建立制度，則是今後努力的方向。是以根據本論文之研究有關於未來土地稅制度的調整與修正，本文擬作建議如下：

一、現行土地稅制度應與土地分配制度放在同一系統內—齊考慮， 而不宜分別由不同機關，依各自的制度目標獨立設計與執行。

二、現行之土地稅制度應加入對「人多地少」環境下的設計考慮。

三、加強對公有土地之管理與使用，並且嚴格限制公有土地轉換成 私有土地之通路，方不致因一時之財政收入，而破壞了地制百年之基。

四、應加強對「使用」與「佔有」土地性質的區分，並依此訂定不同之土地稅制度。

五、應加強土地稅制度與其他政策目標之釐清，而分別以不同之系統處理之。換言之，不宜以土地稅制度之政策工具作為達成其 他政策目標之工具。

六、現行之土地稅制度如欲調整實現平均地權思想之稅制主張，則其應有之基本的調整是：

(一)地價課稅之土地稅制度，以簡化土地稅制度之設計與維持其制度之系統性。

(二)楚界定土地稅制度之政策目標與功能，同時加強與確定達成該制度目標與功能之方法設計，原則上以「重的地價稅」與「照價收買」手段相配合，是一比較理想之方法組合。

(三)一地數價」之現象，簡化地價名目，或使其系統化，以使土地稅制度之運作更為公平有效率。

(四)現行之「累進稅法」是一失效之設計，如欲強化其功能，在地價稅方面首需使其累進起點地價固定不再變動。否則可考慮將此一設計廢除，而改行以簡單之比例稅法，並輔以土地分配制度之設計。一樣可達到相同之目的與效果。

七、後續研究之建議

(一)將本研究所發現之經驗法則進一步落實為具體之設計。

(二)階段中國大陸之土地稅制度的規劃設計內容及其變遷。

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1. Research Objectives

the objecivess of this Study Were:

(1) To investigate the kye factors of affectiing land taxation system and the relationships among them

(2) To investigate the shirtcimings of present land taxation system through The System of the Equalization of Land Rights．

(3) To present policy recommendations for modifying current land taxation system．

(4) To give policy recommendations for combining different types of land tax system in different land rights Structure in the future．

2.Research Methodology

The research methodologY of this dissertation is mainly based on the historial method．

3.Organizational Structure

The dissertation has ten chapters in which five major topic anlyses take place .they are:

(1) To study and analyze the changes of land taxation system in each dynasty．This topic is descriptively analyxed into three periods,they are :

　 a. The Public Land Rights System Period (also called "Ching Tien System Period"). In this period all land ownerships owned by public or community and there were three land taxation systems called”Kung”，”Chu”，”Cheh”，they were developed in The Shiah Dynasty (2205－1782,B.C.),thg Shdflg Dynasty(1800－1400,B.C.) and the Chou Dynasty(1122－771,B.C.).

　　b. The Equal-fields system Period In this period all land ownerships owned by nation except Family Hereditary Land and there was one famous land taxation system general called”Tsu Yong Diaw”,t was developed in the Western Wei Dynasty (534－550A.D.), the Northern chi Dynasty (550－577, A. D.), the norhern Chou Dynasty (557－581,A.D.),the Swei Dynasty (581-618,A.D.) and the Tang Dynasty (616- 755,A.D.).

c. The Private Land Rights System Period In this period all lands Owned by private,The land taxation systems in this period were diversely deve1oped in each dynasty and rarely had land disterion system to match with.the han Dynasty (206 B.C.219A.D.) the Tang Dynasty(755－780,A.D.), the Sung Dynasty (960-1279,A.D.), the Yuan Dynasty (1277-1367,A.D.), the Ming Dynasty (1386－1644, A. D.) and the Ching Dynasty (1644-1911, A. D.) were included in this period.

(2) To Study and analyze Dr. Sud Yat-Sen'S theory-the System of Equalization of Land rights.

　(3)To compar the differences of land taxation systems among different Land rights pertiods.

(4) To conclude historic experiental rules of land taxation System through the descriptive analysis of the historical development of land taxation system.

(5) to analyze the Shortcomings of present land taxation System.

4. Conclusions and Findings

(1) During the public Land Rights System Perid the common characteristics of land taxation systems are as follows

a.The tax rate of land taxation systems-- Kung,chu, Cheh-- were 10%.

b.the main function of land taxation systems was to met the fiscal needs of the nation, because the land rights problems were solved by land distribution system.

c.The ratio of public land to private land was the key factor of inducing the changes of land taxation system.

d.The relationships between land distrbution system and land taxation system were very closely.

(2) During the Equal fields System Period. the common characterisics of land taxation systems in eacn dynasty are as follows:

a.the relationships between land taxation system and land distribution system were very close.

b.The most important function of land taxation system was to meet the fiscal needs of the nation and the others Were social aids, encoudraging balance development among regions and raising land productivity.

c.the most important work to match with was to take a census.

(3) During the Private Land Rihts system Period, the common characteristics are follows:

a.Land tax system rarely had land distribution system to match with.

b.The land taxation system was designed differently between public land and private land. and they affected each other when the ratio of public land to private land changed.

c.The only function of land taxation system was to meet the fiscal needs the mation.

d.Who could treat favorable land tax depended on one's Status.

e.There were many heavy added land taxes created in each dynasty and it always caused land taxation system collapsing faster.

f.The most important work to match with was to take a land registration.

(4) Among different land rights periods the major differences of land tax systems are as follows:

a.During both periods of Ching Tien system and Equal fields System, land taxation system and land rights system were designed in a system, their relationships were very close, the fomer could not independently exist without the latter.But during the Private Land Rights perod,land taxation system and land rights system were designed apart, the later could not affect the former mostly but partially and indirectly.

b.Whstever the land rights System Was, the main fudction of land taxation system was to satisfy the fiscal needs of the nation.But their impacts were different:

　　　 (a).During the Equal—fields system period,because of matching With land distribution SyStem closely,the and taxation system also had the functions of social aids, encouring balance development among regions and raising land productivity.

　 (b).During Private Land Rights system period, on account of having no land distribution system to match with, the land taxation system ran worse and its fiscal function decreased, then increased more and more added land taxes to meet it collapsed land taxation system at last.

　 (c).During both ching Tien System Period and Equal fields Syst6th p6fiod, the important complementary work is to take a census.But during the Private Land Rights system Peeiod, tbe most important comolementary work is to take a land registration.

(d).Whatever the land rights structure Was,who could treat favorable land tax was depended on people”s Status and rarely punished people with hevier land tax for idling land.

(5). The historic exceriential rules could be concluded as follows:

a. Land distribution system is a key tactor ot arrecting land taxation system, both of them cannot be designea independently.

b. The ratio of ppou ation to land is key factor or affecting land taxation system. The ratio always changes regularly and forms a cycle. It is high at peace times and lower at war times if land distrbution system or land taxation system is designed only for one situation, then it will fail in another situation.

c. "Land Use" and "Land Ownership" are two different concepts, land taxation system should be designed differently in each situation.

d. the ratio of public land to private land is a key factor of affecting land taxation system.

e. When land taxation system was designed to achieve the goals of social aids or of the other policies at the same time,the other goals, especially some conflicting goals, always interrupt the achievement of the goals of land taxation system. So the policy tools of them should be designed seperately.

Having been evaluated by historic experiential rules,the concludings are: The System of Equalization of Land Rights is a good and accurate institution, it can be developed much more in the future.

(6).The system of squalization of Land Rights is the theoretical base of present land taxation system. The functions of land taxation System in the Sytem of Equalization of Land Rights are to encourage people to utilize land best, to own land profits by society and to meet the fiscal needs of the nation.

(7). According to obsverving the practical results of present land taxation system, we can conclude that present land taxation system cannot let the ideal of The System of Equalization of Land RightS come true,it iS only a fail test of The System of Equalization of Land Rights and not the practice of The System of Equalization of Land Rights. Analyzing the reasons are as follows:

a. land taxation system has been applied to urban lands and farm lands are excluded. Analyzing its affectings are:

　 (a). The achievements of farm lands reform—— The Land－to－the——tiller——cannot be maintained continuousely

(b). Farm lands adjacent to urban lands have become peculator' s objectives.b.The ratio of public land to private land was the key factor of inducing the changes of land taxation system.

b.The relationships between land distrbution system and land taxation system were very closely.

(2) During the Equal fields System Period. the common characterisics of land taxation systems in eacn dynasty are as follows:

a.the relationships between land taxation system and land distribution system were very close.

b.The most important function of land taxation system was to meet the fiscal needs of the nation and the others Were social aids, encoudraging balance development among regions and raising land productivity.

c.the most important work to match with was to take a census.

(3) During the Private Land Rihts system Period, the common characteristics are follows:

a.Land tax system rarely had land distribution system to match with.

b.The land taxation system was designed differently between public land and private land. and they affected each other when the ratio of public land to private land changed.

　c.The only function of land taxation system was to meet the fiscal needs the mation.

d.Who could treat favorable land tax depended on one's Status.

e.There were many heavy added land taxes created in each dynasty and it always caused land taxation system collapsing faster.

f.The most important work to match with was to take a land registration.

　(4) Among different land rights periods the major differences of land tax systems are as follows:

a.During both periods of Ching Tien system and Equal fields System, land taxation system and land rightssystem were designed in a system, their relationships were very close, the fomer could not independently exist without the latter.But during the Private Land Rights perod,land taxation system and land rights system were designed apart, the later could not affect the former mostly but partially and indirectly.

b.Whstever the land rights System Was, the main fudction of land taxation system was to satisfy the fiscal needs of the nation. But their impacts were different:

(a).During the Equal—fields system period,because of matching With land distribution SyStem closely,the land taxation system also had the functions of social aids, encouring balance development among regions and raising land productivity.

(b).During Private Land Rights system period, on account of having no land distribution system to match with, the land taxation system ran worse and its fiscal function decreased, then increased more and more added land taxes to meet it collapsed land taxation system at last.

(c).During both ching Tien System Period and Equal fields Syst6th p6fiod, the important complementary work is to take a census. But during the Private Land Rights system Peeiod, tbe most important comolementary work is to take a land registration.

(d).Whatever the land rights structure Was,who could treat favorable land tax was depended on people's Status and rarely punished people with hevier land tax for idling land.

(5). The historic exceriential rules could be concluded as follows:

a. Land distribution system is a key tactor ot arrecting land taxation system, both of them cannot be designea independently.

b. The ratio of ppou ation to land is key factor oI affecting land taxation system. The ratio always changes regularly and forms a cycle. It is high at peace times and lower at war times if land distrbution system or land taxation system is esigned only for one situation, then it will fail in another situation.

c. "Land Use" and "Land Ownership" are two different concepts, land taxation system should be designed differently in each situation.

d. the ratio of public land to private land is a key factor of affecting land taxation system.

e.When land taxation system was designed to achieve the goals of social aids or of the other policies at the same time,the other goals, especially some conflicting goals, always interrupt the achievement of the goals of land taxation system. So the policy tools of them should be designed seperately.

Having been evaluated by historic experiential rules,the concludings are: The System of Equalization of Land Rights is a good and accurate institution, it can be developed much more in the future.

(7).he system of squalization of Land Rights is the theoretical base of present land taxation system. The functions of land taxation System in the Sytem of

(8).ccording to obsverving the practical results of present land taxation system, we can conclude that present land taxation system cannot let the ideal of The System of Equalization of Land RightS come true,it iS only a fail test of The System of Equalization of Land Rights and not the practice of The System of Equalization of Land Rights. Analyzing the reasons are as follows:

a. land taxation system has been applied to urban lands and farm lands are excluded. Analyzing its affectings are:

(a). The achievements of farm lands reform—— The Land－to－the——tiller——cannot be maintained continuousely

(b). Farm lands adjacent to urban lands have become peculator's objectives.

b. The levying objectives of land taxation system are simbigous,because there exists many kinds of land prices on one peice of land at the same time.

c. The function of levying "social increment value" is decrasing, Analyzing the dreasons are:

　(a).The rate of land value tax is too light to levy.

　(b). The rate of land value increment tax are getting decreasing, so its function of levying land value increment is getting weaker than beafore.

d. The preferential land taxes have seriously destroyed the system of land taxation.

e. The tools of levying social increthent value are too short to levy it.

f. The functions of present land taxation system were ways disturbed and weakened by another policies.

5. Policy Recommendations

(1) Land taxation system should be closely designed with Land distribution system, both of them should not be designed and executed apart by different organizations with different goals.

(2) To design present land taxation system should consider the changes of the ratio of people to land.

(3) To strengthen the utilization and management of public lands and restrict them to be privately owned.

(4) The concepts of "to use land" and "to own land" are different, when they are applied to land taxation system they should be designed seperately.

(5) The goals of land taxation system should be deslgned more purely and more independently. In other words, It should exclued the disturbances of another policies as Possible , it cannot be desianed for many goals of many different policies at the same time policies at the same time.

(6) If we want to pratices system Riahts exactlvand thoroughly, the present lanl taxation system should be modified as follows:

a. To levy land value tax on all lands In order to simplify land tax system and maintain its syscem.

b. To define the policy goals and functions or land taxation system clearly and strengthen its tools to reach its goals. According to this study, " heavy land value tax and government purchase" are an more efficient Composition.

c. ToSimplfy the nameS of land price to make land taxation system run more efficiently and more fair

d. The present progressive land value tax cannot achieve its original goals, it is a ineffective design. If we want to strenthen its functions we have to fix its start Progressive Land Value " firstly ; otherwise we have to practice a simple proportional tax and matcn with land distribution system to replaced it?

6. Suggestions for Further Studies there are at least two further Studies Could be done in the future. They are:

　(1) To study how to apply the historic excPeriental rules to the real design of land tax system.

(2) To study the changes of land tax system of Mainland China from 1949, A.D. to now.