So, it is a pity that the Chinese current land taxation policy can just play a limited role in controlling the over-heated real estate market and the speculative behaviors.

• 所以，面对当前我国土地市场的“炒作”的局面、房地产市场的“火爆”，土地租税政策调控乏力，远不能满足经济发展变化的需要。