近年来,我国契税收入呈现出迅猛增长的态势,不仅改善了地方财政收入窘迫的状况,而且在调控房地产市场方面发挥了积极的作用。但是,当前契税征收面临的问题仍然较多,征管工作还需进一步加强。一是不按期办理纳税申报的现象较为突出。《契税暂行条例》规定:“契税的纳税义务发生时间,为纳税人签订土地、房屋权属转移合同的当天,或者纳税人取得其他具有土地、房屋权属转移合同性质凭证的当天。”也就是说,买卖双方 In recent years, China’s deed tax revenue has shown a trend of rapid growth, which has not only improved the distress situation of local financial revenue, but also played a positive role in regulating the real estate market. However, the current problems of deed tax collection are still more problems and the collection and administration needs to be further strengthened. First, do not regularly apply for the phenomenon of tax returns is more prominent. The Provisional Regulations on Deed Taxes stipulate: “The time when the deed tax liability occurs shall be the day when the taxpayer signs the contract for the transfer of land and building ownership, or the other day the taxpayer obtains a voucher of the nature of the contract of transfer of ownership of land and houses.” " In other words, buyers and sellers