韩国的土地增值税体系乔志敏在本世纪７０年代中期之前，韩国因过分关注经济增长而忽视了快速上涨的地价及其负面影响。由于缺乏适当的政策措施，因此出现了地价快速上涨、土地投机、土地私有权集中化等一系列问题。随着韩国工业化和城市化的急速发展，城市用地地价迅速上... South Korea’s land value increment tax system Qiao Zhimin Before the mid 70s of this century, South Korea due to excessive attention to economic growth and ignored the rapid rise in land prices and the negative impact. Due to the lack of appropriate policies and measures, a series of problems emerged such as the rapid rise of land prices, land speculation and the concentration of private ownership of land. With the rapid development of industrialization and urbanization in South Korea, land prices in urban areas are rapidly rising.