本文阐述了我国开征土地增值税的历史背景,回顾了20年来土地增值税制度的施行情况,并针对现行土地增值税制度存在的不足之处,提出了改进对策。在此基础上,基于经济形势和税收制度的发展变化,对土地增值税的前景做出了判断。文中包含了对海峡两岸税收制度的比较分析。 This article expounds the historical background of land value increment tax levied in our country, reviews the implementation of land value increment tax system in the past 20 years, and proposes some countermeasures to solve the existing problems of land value increment tax system. On this basis, based on the economic situation and the development and changes of the tax system, the prospect of the land appreciation tax has been judged. The article contains a comparative analysis of the tax system across the Taiwan Strait.