《中华人民共和国土地增值税暂行条例》（以下简称《条例》）发布一年后，财政部于今年1月27日公布了《中华人民共和国土地增值税暂行条例实施细则》（以下简称《细则》），这标志着土地增值税开始在全国贯彻实施。开征土地增值税是否会影响房地产开发和房地产市场的发展？是否 One year after the promulgation of the Provisional Regulations of the People’s Republic of China on Land Appreciation Tax (hereinafter referred to as the “Regulations”), the Ministry of Finance announced the “Implementation Rules of the Provisional Regulations of the People’s Republic of China on Land Appreciation Tax” (the “Detailed Rules” ), Which indicates that the land value increment tax has started to be implemented throughout the country. Will land levied value-added tax affect real estate development and real estate market development? whether