随着房地产市场的不断发展与完善,契税作为房地产交易的主要税种,其收入也在不断增长,成为地方财政的重要来源。由于其特殊性,现阶段地方税务机关与企业征纳双方对购买土地价格征收契税的计税依据产生分岐,因此,笔者就此问题提出相应的观点,以期对实践有所帮助。 As the real estate market continues to develop and improve, the deed tax, as the main type of tax in real estate transactions, is also growing in income and becoming an important source of local finance. Due to its particularity, the tax authorities at both local governments and enterprises at the present stage have diverged their tax bases on the deed tax levied on the purchase price of land. Therefore, the author puts forward corresponding views on this issue in the hope of helping the practice.