西方国家对土地的课税一般包括两个环节:第一环节是对土地转让收益的课税。第二环节是对土地保有的课税。本文择取资本主义国家(地区)土地税制中具有代表性的亚洲“四小”(南朝鲜、新加坡和我国的台湾、香港)的土地税制进行比较。一、“四小”土地转让收益税制的比较对土地转让、租赁收益的课税是西方国家对土地课税的第一环节。亚洲“四小”对土地转让收益的课税,基于各自条件的不同,采取了不同的征税方法。具体可分为三种类型: Western countries generally include two parts of the land taxation: the first part is the transfer of land tax revenue. The second part is the taxation of land holdings. This paper compares the land tax of the “four small” Asians (South Korea, Singapore, Taiwan, Hong Kong, China) representative of the land tax system in the capitalist countries (regions). First, the “four small” land transfer revenue tax comparison Land transfer, leasing income tax is the western part of the first part of the land tax. The “four small” Asia tax on land transfer proceeds, based on their different conditions, adopted a different tax methods. Specific can be divided into three types: