在房产税征管中,私房租赁是最难管理的部分,为了在这方面有所突破,我们郑州市金水区地税局以管理二所为试点,在经八路辖区建立了社区代征代收制度。即在管理二所辖区内设立代征点,对有个人出租房屋行为的纳税人应纳税款委托经八路办事处“房屋租赁管理办公室”进行代征。管理二所同经八路办事处制定了《关于房屋租赁业税收委托代征实施方案》,成立了以办事处主任、税务所长为组长 In the real estate tax collection and management, private leasing is the most difficult part of management, in order to make a breakthrough in this regard, we Jinshui District Inland Revenue Department to manage two pilot for the community in the eight road set up a collection agency collection system. That is, two districts in the management of the establishment of collection points for taxpayers who have the behavior of individual rental housing entrusted by the eight offices “Housing Leasing Management Office” for collection. Management of the two offices with the eight developed “on the rental tax agency commission on behalf of the implementation plan,” the establishment of a director of the office, director of the tax chief