《财税与会计》编辑部： 近年来，在转换企业经营机制过程中，一些乡镇的集体企业有的实行了租赁经营，有的实行了总体承包，有的实行了一次性拍卖和整体转让。就一次性拍卖转让的企业能否征收契税，说法不一。我们认为，一次性拍卖转让企业的所有权已发生转移，应按转让企业的 In recent years, during the process of converting business operation mechanism, some collective enterprises in towns and townships have implemented leasing operations, some have implemented general contracting, and some have implemented one-off auctions and overall transfers. The one-off auction of the transfer of business deed tax levy, different opinions. In our opinion, ownership of a one-off auction transfer enterprise has been transferred and should be transferred according to the