我国的土地资源十分稀缺,税收做为政府调节土地市场的重要手段,在调节土地资源方面有较好的效果。通过对一些国家和地区税收体制的总结,结合我国土地税收体制现状,特别是不合理的地方,提出了对我国土地税收体制改革的建议,从而达到优化土地配置的目标。 China’s land resources are very scarce. As an important means by which the government regulates the land market, it has a good effect in regulating land resources. Through summarizing the tax system in some countries and regions and combining with the status quo of the land tax system in our country, especially in unreasonable places, this paper puts forward some suggestions on the reform of land tax system in China so as to achieve the goal of optimizing land allocation.