In order to help Chinese enterprises to be familiar with the ASEAN market environment and to improve the system of land tax in China, this paper makes a comparative analysis of land tax system in ASEAN countries and China. Comparing with ASEAN countries, such disadvantages exist in our land tax system as various items of charge in local land tax, inadequacy of benefit from land tax to people's livelihood, and insufficient function of land tax system's control in real estate market. It is thus suggested that experiences in land tax system in ASEAN countries can be adopted to improve land tax system of China by means of normal tax and clearing fees and through strengthening the power of land tax in market regulation and control, reforming tax system, improving the relationship of land benefit distribution and strengthening the supervision of land benefits.%为帮助我国企业熟悉东盟市场环境,借鉴完善我国土地财税体制,对东盟与我国的土地税费政策进行了比较研究.与东盟国家相比,我国土地税费政策主要存在地方性土地收费项目繁多、土地税费收益用于民生开支不足、土地税费政策调控房地产市场的作用还没有得到充分体现等缺陷.因此,可以借鉴东盟国家土地税费征收经验,通过正税清费,提高土地税费的市场调控能力,改革财税体制,完善土地收益分配关系,以及加强土地收益使用监管等措施进一步完善我国土地税费政策.
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