有关土地增值税三个值得商榷的问题董黎明如果土地开发者自行经营，或将物业租赁出去，不涉及土地使用权的转让，这些单位和个人所得的增值收益，也就不必履行纳税义务。从实施的结果看，由于采取了双重标准，虽然防止了国有土地转让过程中的投机行为，但并没有解决非市场... Issues Concerning Land Appreciation Tax Three issues that are debatable Dong Liming If land developers operate their own businesses or lease out properties without involving the transfer of land use rights, the value-added benefits they receive from these units and individuals do not have to fulfill their tax liability. As a result of the implementation, due to the adoption of a double standard, although speculation in the transfer of state-owned land was prevented, it did not solve the problem of non-market ...