随着经济的发展和财政、地税部门多年来的共同努力,契税征管工作取得了长足的进步,契税收入呈逐年上升趋势。但由于企业及公民纳税意识相对淡薄,征收力度不够,契税征管工作中还存在不少问题,本文针对这些问题提出相应的改进措施和建议。 With the economic development and joint efforts of the fiscal and local tax departments over the years, great progress has been made in the deed collection and levy management, and the deed tax revenue has been increasing year by year. However, due to the relatively weak tax awareness of enterprises and citizens, the levy is not enough, there are still many problems in the deed tax collection and management work, this paper puts forward corresponding improvement measures and suggestions for these problems.