江苏省响水县财政局针对城镇建设规模不断扩大、土地和房屋交易市场快速扩展、契税税源大增的实际,及时采取了“先税后证”制度,实现了契税的快速增长,契税由小税变为大税,成为全县财政收入的重要来源。所谓“先税后证”制度,就是产权交易人在缴纳契税后,方可办理产权证,未取得 Xiangshui County, Jiangsu Province, the Finance Bureau for the continued expansion of urban construction scale, the rapid expansion of land and housing market, the substantial increase in the deed tax revenue, the timely adoption of the “tax first certificate” system to achieve the rapid growth of deed tax, deed by the small Tax into a big tax, an important source of revenue throughout the county. The so-called “first tax certificate system”, that is, property rights traders in the payment of deed tax before the ownership certificate can not be obtained