在市场经济体制下，房地产税收法律制度不仅是保证房地产业成为国家财政收入来源的重要条件，而且是维护市场公平竞争，实现国家对房地产业宏观调控的有力杠杆。自1994年税制改革以来，我国房地产税制渐成体系，在一定的程度上促进了房地产业的健康发展。然而，笔者认为，比鉴? Under the system of market economy, the legal system of real estate tax revenue is not only an important condition to ensure that real estate industry becomes the source of national financial revenue, but also a powerful lever for maintaining fair competition in the market and realizing the state’s macro regulation and control over the real estate industry. Since the tax system reform in 1994, China’s real estate tax system has gradually become a system, to a certain extent, promoted the healthy development of the real estate industry. However, I think, than Kam?