征收土地增值税对正当房地产开发不会造成不利影响陈建中一、征收土地增值税的必要性征收土地增值税，是适应我国社会主义市场经济发展的新形势，增强国家对房地产开发和房地产交易市场调控的客观需要。在改革开放以前，我国土地使用管理制度一直采取行政划拨方式，由用地... The levy of land value-added tax on real estate development will not cause adverse effects Chen Jianzhong I. The necessity of levying land value-added tax Land levied value-added tax is to adapt to the new situation of China’s socialist market economy and enhance national regulation of real estate development and real estate market The objective needs. Before the reform and opening up, China’s land use management system has been to adopt an administrative allocation method, by the land ...