内容摘要：

本文通过梳理国际上土地税制的构成和特点，系统分析了我国土地税制在调控土地资源方面存在的问题，对我国土地税制改革提出了相关建议：规范土地税制；改革房地产税制；建立一个多税种、多环节的土地税制体系。

关键词：土地税制　土地资源　房地产税

abstract:this paper pinpoints some issues in current land tax system in china by summarizing characteristics and compositions of land tax systems abroad. suggestions proposed by this paper are twofold: normalization of land tax system, real estate tax reform and the construction of a multilayer land tax system.

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