由约翰·穆勒等经济学家建立起来的关于土地租税学说,已被世界上60多个国家和地区所接受;但大部分国家与地区是对土地转让征纳资本所得稅及流转稅;只有意大利、韩国、中国及我国台湾等少数国家(地区)征纳土地增值税;台湾在这方面取得的成果较为显著,故本文重点作一探索;并将其与另大陆的土地增征税作一比较,以促进我国土地制度的完善及房地产事业的发展。 The doctrine of land taxation established by economists such as John Mueller has been accepted by more than 60 countries and regions in the world; however, most countries and regions impose capital income tax and turnover tax on land transfers; only Italy , Korea, China, Taiwan and a few other countries (regions) in China. The results achieved by Taiwan in this respect are notable. Therefore, the paper focuses on exploring and comparing this with the tax on the increase of land in other continents , To promote the improvement of China’s land system and real estate development.