山东省青州市地方税务局对新建商品房实行“先税后备案”契税征管办法。一直以来,青州市商品房契税的征管采取“先税后证”的方式,即商品房买受人在办理房产证环节缴纳契税。在实践中,虽然取得一定成效,但也存在不少问题。比如,不少楼盘从签订购房合同到办理房产证的时间跨度很大,少则三五年,多则十余年。很多购房者因各种原因不能按期申报纳税,造成契税征收严重滞后的情况。青州市地税局联合房管部门经多方研究 Qingzhou City, Shandong Province, Local Taxation on the implementation of new commercial housing “tax before filing ” deed collection and management measures. All along, Qingzhou City, real estate deed tax levied to take “first tax after the card ” way, that is, real estate buyers in the real estate license to pay deed tax. In practice, although some achievements have been made, there are still many problems. For example, many real estate from signing the purchase contract to apply for a real estate license a large span of time, ranging from three to five years, as many as more than ten years. Many buyers for various reasons can not be declared on time and tax, resulting in a serious lag in debit tax levied. Qingzhou Municipal Inland Revenue Department joint housing department after multi-party research