国际上许多国家和地区对城市土地都是课税的。当然,国情不同课税制度各有千秋。研究我国的城市土地课税问题,应当根据我国的国情和国家的土地政策确定其税收制度。一、城市土地课税历史回顾我国对城市土地课税有其历史。早在满清末年德国租借胶州湾时,就征收过地价税和土地增值税。1928年广州开征土地税。国民政府1930年曾制定土地法,以后根据该法在部分地区的城市开征地价税和土地增值税。1937年后陆续开征地价税和土地增值税的城市有:青岛、南京、上海、广州、镇江、南昌等地。1944年国民政 Many countries and regions in the world are taxing urban land. Of course, different national tax systems have their advantages and disadvantages. To study the taxation of urban land in our country, we should determine its taxation system according to China’s national conditions and the country’s land policy. First, the history of urban land tax review China’s history of urban land taxation. As early as the Qing dynasty, Germany leased Jiaozhou Bay, the land tax and land value-added tax levied. 1928 Guangzhou levy land tax. In 1930, the Kuomintang government formulated the land law and later introduced the land tax and land value increment tax in cities in some areas. Cities that land tax and land value increment tax successively after 1937 are: Qingdao, Nanjing, Shanghai, Guangzhou, Zhenjiang and Nanchang. 1944 national government