土地增值税是指对有偿转让中华人民共和国国有土地使用权及地上建筑物和其他附着物产权并取得收入的单位和个人，就其转让房地产所取得的上地增值税额课征的一种税。由于我国各地的房地产市场尚未完全发育，房地产评估制度还很不完善，再加上土地增值税政策又很强，计算技术复 Land appreciation tax refers to a unit of tax paid to the real estate value added tax on the units and individuals that have paid and transferred the land use rights of state-owned land and the buildings and other attachments in the People’s Republic of China. As the real estate market throughout our country has not yet fully developed real estate appraisal system is still not perfect, coupled with the land value-added tax policy is very strong, complex computing technology