我国现行的城市土地收益制度仍存在一些不合理之处，需要进一步完善。
The current urban land profit system is partially irrational and need to be improved further.
本文重点对我国现行城市土地收益分配中的税费制度进行了分析，并针对问题提出了改进的意见。
In this paper, authors analyze the tax and fee system of the urban land's return distribution at present in our country, and give advice of improving against the main problem.
本文在比较分析一些国家城市土地收益制度的基础上，借鉴其成功经验，提出进一步完善我国城市土地收益制度的设想。
By comparing urban land profit system of some countries and borrowing ideas from them, this paper tentatively proposes plans to improve the profit system of urban land of our country.
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