土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人,就其转让房地产取得的增值额征收的一种税。纳税人在计算及缴纳土地增值税的过程中,需要注意应税收入的确认、税法允许扣除项目的金额以及土地增值税的税率的范围的界定,对于应纳税额的确定有非常重要的影响,因此,本文试从这几个方面就纳税人在计算及缴纳土地增值税的过程作一简单的分析。 Land value increment tax is a tax on the appreciation of the real estate acquired by the units and individuals that transfer the right to use state-owned land, buildings and their attachments, and obtain income. In calculating and paying the land value increment tax, taxpayers need to pay attention to the confirmation of taxable income, the scope of the tax deduction item allowed by the tax law and the scope of the land value increment tax rate, which has a very important influence on the determination of tax payable. Therefore, this article tries to make a simple analysis of taxpayers’ calculation and payment of LAT from these aspects.