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房产税是以城市、县城、建制镇和工矿区范围内的房屋为征税对象．按照房产的价值征收的一种财产税。契税是在土地、房屋不动产所有权和使用权发生转移变动时，按当事人双方所订契约向产权承受人征收的一次性税收。由于这两个税种涉及范围广、隐蔽性大．从而增加了征收的难度。
Property tax is based on the city, county, built town and mining area within the scope of the house for the tax object. A property tax levied on the value of the property. Deed tax is a one-time tax levied on the title-bearing party according to the contract between the two parties when the ownership and usufruct of the realty of land and house change. Because of these two types of taxes involved in a wide range of concealed. Thus increasing the difficulty of collection.