土地增值税知识问答王雨奉土地增值税是指以纳税人转让国有土地使用权、地上建筑物及其附着物所取得的增值额为征税对象，依照规定税率征收的一种说。征收目的是调节转让房地严的过高收益，抑制房地产的投机和牟取暴利行为，保护从事正常房地产开发的房地产商的合法权益，... Knowledge of land value increment tax Wang Yu Bong land value-added tax refers to the taxpayer to transfer state-owned land use rights, buildings and their attachments obtained value-added tax as the object of tax levy in accordance with the provisions of a said. The purpose of expropriation is to regulate the overprovision of real estate, curb real estate speculation and reap huge profits, and protect the legitimate rights and interests of real estate developers engaged in normal real estate development.