土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人,就其转让房地产所取得的增值额征收的一种税。开征土地增值税的目的主要是国家运用税收杠杆引导房地产经营的方向,规范房地产市场的交易秩序,合理调节土地增值收益分配,维护国家权益,促进房地产 The land appreciation tax is a kind of tax levied on the appreciation gained by the real estate transfer by the units and individuals that transfer the usufruct of state-owned land, the above-ground buildings and their attachments and obtain income. The purpose of levying land value added tax is mainly that the state uses tax levers to guide the direction of real estate management, standardize the transaction order of the real estate market, reasonably adjust the distribution of land value-added income, safeguard national rights and interests, and promote real estate