土地税收是税收体系中的一个重要组成部分,具有增加财政收入,促进土地有效利用等重要作用。参考各国土地税种的设置,借鉴发达国家和地区的成功经验,设计出适合我国国情发展的科学的土地税种是十分必要的。文章对主要国家的土地税种进行了比较,并提出了完善我国土地税种设计的建议。 Land tax revenue is an important part of the tax system, with an increase of revenue and promote the effective use of land and other important role. With reference to the establishment of land taxes in various countries and drawing on the successful experience of developed countries and regions, it is necessary to devise a scientific land tax that suits China’s national conditions. The article compares the land taxes of major countries, and puts forward some suggestions to improve the taxation of land tax in China.