一、我国房地产税制的现状及存在的主要问题改革开放以来，我国房地产业发展较快，特别是20世纪90年代初期，房地产市场全面兴起，热度狂升。1992年全国完成房地产开发投资731.2亿元，比上年增长117%，开发土地面积增长78.1%；1993年全国房地产开发公司骤增至19000多家。从1993 First, China’s real estate tax system status quo and the main problems Since the reform and opening up, China’s real estate industry has developed rapidly, especially in the early 1990s, the real estate market in full swing, heat up. In 1992, the national investment in real estate development was 73.14 billion yuan, an increase of 117% over the previous year and an increase of 78.1% in the area of ​​land for development. In 1993, the number of national real estate development companies surged to more than 19,000. From 1993