为改革我国土地税收制度,可以开征土地使用权保有税。保有税不同于出让金,前者是对使用方而言,出让金是对出让方而言。开征土地使用权保有税的目的,是为了将目前出让土地使用权收取的出让金的部分以税收形式征缴上来,为中央和地方共享。从国外经验看,保有税分两种,一种是财政型房地产保有税,另一种是政策型房地产保有税。前者的目的是保证地方政府 In order to reform China’s land tax system, land use rights may be levied. The retention tax is different from the transfer fee, the former is for the user, the transfer fee is for the transferor. The purpose of levying the land use right retention tax is to collect the part of the transfer fee collected by the current transfer of land use right in the form of tax and share it with the central government and local governments. From foreign experience, there are two types of tax retention, one is the fiscal real estate tax, the other is the policy-oriented real estate tax. The purpose of the former is to guarantee local government