笔者在契税征收过程中经常遇到这样的情况，社会上一些父母在有生之年将其房屋无偿地转让给自己的子女，在办理房地产权属转移时，对契税征收机关按照赠与行为征收契税感到不理解，认为这是继承，不应征收契税。之所以产生这种看法是因为其对现行契税中房地产的“赠与”和“继 I often encountered in the deed collection process such a situation, some parents in society in their lives to their houses free transfer to their children, in the transfer of ownership of real estate, deed tax collection agencies in accordance with the deed tax collection do not understand , Think it is inheritance, deed tax should not be levied. The reason why this view is produced is because of its current deed tax real estate “gift” and "following