契税征收过程中，有时会遇到一些模棱两可的个案，由于政策法规对千差万别的情况不可能具体界定，往往使人容易套用相仿的条款，并得出不同的结论，在我们的实际工作中就有一个这样的例子： 甲乙双方联建房屋，甲出土地，乙出资金，建成后，第一层归甲所有，二层以上归乙所有， In the deed tax collection process, sometimes there are some ambiguous cases. Since the policies and regulations can not be defined in different situations, it is often easy to apply similar clauses and come to different conclusions. In our practical work, there are An example of this is the joint construction of houses by both Party A and Party B, the withdrawal of land from Party A and the funding of Party B. After the project is completed, the first floor belongs to A and the second floor belongs to B,