第一条本细则依契税暂行条例第十五条之规定制定之。第二条本省契税暂由各县(市)税务机关代为征收。第三条纳税人报缴契税应向其土地房屋所在地之县(市)税务机关为之,不得越境报缴。第四条纳税人除缴纳契税欵外,并应另缴工本费,向征收机关请领契纸。第五条契纸分为买契典契及赠与契三种,各分三联,其格式由省政 Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 15 of the Provisional Regulations on Deed Tax. Article 2 The tax deed of the province temporarily levied on behalf of the tax authorities of all counties (cities). Article 3 The taxpayer shall report the deed tax to the county (city) tax authority where the land is located, and shall not report the claim across the border. Article 4 The taxpayer shall, in addition to paying the deed tax, pay an additional fee for the work and ask the collecting authority for the deed. The fifth contract paper is divided into three types of contracts for the purchase of lease and gift contracts, each sub-triple, the format by the provincial government