试论开征土地增值税的重要意义杨光启《中华人民共和国土地增值税暂行条例》和《中华人民共和国土地增值税暂行条例实施细则》的先后颁布，标志着土地增值税将要在全国贯彻实施。开征土地增值税，是国家发挥税收经济杠杆作用，规范土地、房地产市场交易秩序、合理调整土地... On the importance of land value added tax Yang Guangqi “Provisional Regulations of the People’s Republic of China on land value increment tax” and “People’s Republic of China Land Appreciation Provisional Regulations for the Implementation of Provisional Regulations” promulgated, marking the land value-added tax will be implemented throughout the country. The introduction of land value-added tax, is the country to play the role of tax revenue lever to regulate the land, real estate market trading order, a reasonable adjustment of land ...