目前契税征收中存在的几个问题刘玉书契税是在房屋买卖，典当或交换而发生产权转移时，由产权承受人交纳的一种税。税法和《契税暂行条例》规定，几房屋发生产权转移时，产权承受人就应该交纳契税。但由于许多纳税人纳税意识谈薄，在契说征收过程申，时常发生与法律、行政... At present, there are several problems in deed tax collection. Liu Yushu Deed tax is a kind of tax paid by the proprietor of property right when the property right transfer takes place in the process of house sale, pawn or exchange. Tax Law and “Tentative Provisional Regulations,” provides that when a few houses have property rights transfer, the property rights of the mortgagee should pay the deed tax. However, due to many taxpayers’ tax consciousness talked about in the levy levy process, often with the law, administration ...