一、土地增值税的征收现状近几年来,天津市房地产业呈持续快速发展态势,成为我市经济增长与提高地方税收收入的重要因素,但是也出现了房地产投资规模过大,商品房价格上涨过快,市场运作不规范的现象。为了规范房地产市场交易秩序,合理调节土地增值收益,促进房地产业的健康发展,我 First, the current situation of land value-added tax levied In recent years, the real estate industry in Tianjin showed a sustained and rapid development trend, becoming the city’s economic growth and improve the local tax revenue an important factor, but also appeared in real estate investment is too large, real estate prices rose Fast, the phenomenon of market operation is not standardized. In order to regulate the order of the real estate market transactions, a reasonable adjustment of land value-added benefits and promote the healthy development of real estate, I