近些年来,财产行为税(指房产税、城镇土地使用税、城市房地产税、车船税、印花税、土地增值税、契税、烟叶税、耕地占用税、城市维护建设税、资源税)征收管理取得了前所未有的成绩,收入随经济的发展和征管的加强逐年快速增长,为地方经济的发展和社会稳定作出了积极贡献。但是,在实际工作中,还有很多因素制约着财产行为税的征收管理,本文主要从税制、征收管理制度、征收管理手段等三个方面着手, In recent years, acquisition and management of property tax (property tax, urban land use tax, urban real estate tax, travel tax, stamp duty, land appreciation tax, deed tax, tobacco leaf tax, cultivated land occupation tax, urban maintenance and construction tax, resource tax) With unprecedented achievements, the income has rapidly increased year by year as the economic development and the strengthening of collection and administration have made positive contributions to the development of the local economy and social stability. However, in practical work, there are still many factors restricting the collection and management of property tax. This paper mainly from three aspects: the tax system, collection management system, collection and management measures,