一、土地使用权转让和土地市场土地增值有两种情况,一是使用期间的土地增值;二是使用期限内转让使用权发生的土地增值收益。本文讲的是后一种情况。所以,在谈论土地增值和税收对策之前,要先考察一下土地使用权转让情况。土地使用权转让问题,在我国已是多年来存在的一个老问题。由于我国过去长期实行土地无偿无限期使用,使城市的国有土地在相当程度上已演化为部门、单位或个人所有,这些部门、单位或个人实际上成为 First, the transfer of land use rights and land market value of land there are two cases, one is the use of land value-added; the second is the use of land within the usage rights arising from the land value-added benefits. This article addresses the latter case. Therefore, before talking about land appreciation and taxation measures, we must first examine the transfer of land use rights. The issue of the transfer of land use rights has become an old problem for many years in our country. Due to the unpaid and indefinite use of land in our country in the past, the state-owned land of the city has evolved to a considerable degree as a department, unit or individual, and these departments, units or individuals actually become