随着社会主义市场经济体制的逐步建立,房屋租赁市场也悄悄地发展壮大并空前活跃起来了。这一方面对增加地方税收收入有积极的推动作用,另一方面对税务部门加强房租收入税收征管提出了更高的要求。在征管与稽查实践中,我们发现纳税人对房屋租赁收入的纳税意识还比较薄弱,甚至采取各种手段偷逃税款,致使房租收入的纳税申报率不高,税款大量流失,其手法主要是: With the gradual establishment of the socialist market economic system, the housing rental market has quietly grown and thrived ever more. On the one hand, it has a positive impetus effect on increasing local tax revenue, on the other hand, it sets higher requirements on the tax department to strengthen tax collection and administration of rent income. In the practice of collection and inspection, we find that the taxpayers’ consciousness of paying taxes on the rental income of housing is still relatively weak, and even evade taxes by various means. As a result, the tax return on rent income is not high and taxes are drained in a large amount. :