我国土地收益税收问题探讨陈新志吴庆华对土地收益赋税是加强土地管理，调整土地使用的最有效而灵活的经济手段之一。我国有偿使用土地取得收益的途径主要是税收，即土地使用税、耕地占用税等。这些税种的设置虽对土地收益的调节起过一定的作用，但由于新形势的变化，也存... Discussion on Tax Problems of Land Revenue in China Chen Xinzhi Wu Qinghua Taxing land revenue is one of the most effective and flexible economic measures to strengthen land management and adjust land use. The main sources of income for the use of paid land in China are taxes, that is, land-use tax and farm-use tax. Although the setting of these taxes has played a certain role in the regulation of land revenue, due to the changes in the new situation, it also saves ...