After several reforms, China has gradually set up a standardized land tax system, however, compared with developed countries, the land tax system of China still has many defects. Australian land tax system is relatively complete and scientific and, to great extent, promotes healthy development of land market of Australia. The new round reform of land tax system of China should learn the experience of Australia, use land market value as the basis for tallying tax, carry out progressive taxation system, perfect taxation structure and enlarge taxation scale.