因为土地出让金所造成的种种弊端以及由于土地出让金制度本身设计的缺憾,所以进行土地出让“费改税”意义重大。针对土地出让“费改税”所面临的难题,借鉴域外先进的立法经验,从四个方面着手进行土地出让金“费改税”的完善。 Due to the drawbacks caused by the land transfer payments and the design defects of the land transfer system itself, land transfer and tax reform are of great significance. In view of the problems faced by the land transfer and tax reform, drawing on the advanced legislative experience outside China, we will proceed with the improvement of the land transfer fee and tax reform.