“小产权房”是指乡(镇)政府或村委会在农民集体所有土地上单独开发或联合房地产开发商联合开发建设,向本集体经济组织以外的成员出售的由乡(镇)政府或村委会颁发产权证明,或者无产权证明的房屋。~①“小产权房”建设在集体土地上,其经营特点决定了其涉及的税收存在税收体系的复杂性;税源分布的零散性、隐蔽性,纳税环节的复杂性;加之我国税收征管体制的不完善,“小产权房”相关税收立法与税收政策的模糊性;相关部门监管措施的不到位,以及“小产权房”纳税人的 “Small property room ” refers to the township (town) government or village committee in the peasant collectively owned land alone or joint development of real estate developers to jointly develop, sell to members outside the collective economic organizations by the township (town) The government or village committee will issue the proof of ownership or the proof of ownership of the house. ~ ① “small property room ” building on collective land, its operating characteristics determine the tax system involved in the complexity of the tax system; scattered distribution of tax sources, covert, the complexity of tax links; combined with our tax collection The imperfect system, the ambiguity of relevant tax legislation and taxation policies in the “small property room”, the inadequacy of regulatory measures by relevant departments, and the “small property room” "taxpayer’s