土地增值税是一个新税种。开征土地增值税是国家加强宏观经济调控，深化税制改革的一个重要举措，对促进社会主义市场经济的健康发展有着积极的作用。1993年12月，国务院发布了《中华人民共和国土地增值税暂行条例》。1995年1月，财政部公布了《中华人民共和国土地增值税暂行条 Land appreciation tax is a new tax. The introduction of land value increment tax is an important measure taken by the government to step up macroeconomic regulation and deepen tax reform and play a positive role in promoting the healthy development of the socialist market economy. In December 1993, the State Council promulgated the Provisional Regulations on Land Appreciation Tax of the People’s Republic of China. In January 1995, the Ministry of Finance promulgated the Provisional Regulations of the People’s Republic of China on Land Appreciation Tax