土地增值税在被忽视十多年之后,重新得到重视,并参与到国家宏观调控房地产市场的政策中来。这项税收政策是否能如所预期的,达到增加财政收入,调控房地产市场的目标呢,本文从经济学的角度,对其税收效应进行分析。 After more than a decade of neglect, the land value increment tax has regained attention and participated in the national macro-control and real estate market policies. Whether the tax policy can achieve the goal of increasing the fiscal revenue and regulating the real estate market as expected, this article analyzes the tax effect from the perspective of economics.