台湾地区土地税收述评□尤克介一、土地税收的种类按照台湾地区有关法律的规定，从广义上讲，凡直接对土地或房屋（建筑改良物）征收的一切税收，均可纳入土地税范围，称之土地税，如田赋、地价税、土地增值税、契税、房屋税、遗产与赠与税等。从狭义上讲，除土地改良物外... Review of Land Taxes in Taiwan □ Yuk Kee I. Types of Land Tax According to the relevant laws and regulations in Taiwan, broadly speaking, all taxes levied directly on land or houses (building improvements) can be included in the scope of land tax, Land tax known as land tax, land tax, land value increment tax, deed tax, housing tax, estate and gift tax. In a narrow sense, in addition to land improvement outside ...