近年來土地買賣按實價課徵或按公告現值課徵土地增值税，是國人十分關注的問題。民生主義的 真諦是「均富」，達到均富的途徑是「涨價歸公」。涨償歸公與土地增值税的關係，民衆多不甚瞭 解。本文特就土地之特性與不動產償格之特徵、土地產生之利益、平均地權之意義、理論、方法、地權移轉課税之爭議與體認；以及建立土地公買公賣制度等詳加深研細究，期能有助於政府施政及國人 明瞭「涨價歸公」對平民之福祉及與均富社會建設之重要性。

In recent years there has been considerable public concern over the question whether land value increment taxcUion on the sale of land shall be based on the actual purchase price or on the current assessed vluation. Dr Sun Yat-sen’s Principle of People’s Livelihood aims at ”jun-fu"(均富）-universal wealth—for the people, and one principal means to attain that end is nchang-jia gui-gong"(涨價歸公)--to divert unearned increments to the pub-lie. However, the majority of people have only a limited understanding of the relationship between ,fchang-jia gui-gongu and taxation on unearned land increments. This paper discusses (1) the peculiarities of land; (2)the characteristics of real property prices; (3)land profits; (4)the theory and practice, and the significance, of Dr Sun5s ''equalization of land rights'1; (5)conveyance tax questions; and (6)the establishment of a government monoply system of land sale and purchase. The study, containing in-depth analyses of the crucial problems, should be of help both to government administration in related areas and to the understanding by the common people of nchang jia gui gong,"which is of great significance to the promotion of personal welfare and the creation of a society of universal wealth, pure land rent-the natural rent or profits of a fixed piece of land. assessed valuation-the land worth or value established and announced on July 1 each year by ROC government land authorities on the basis of which land value increment tax is levied.