房屋租赁业税源分散、流动性大,特别是在一些城市的城乡结合部,几乎家家户户都出租房屋,监控难度较大。其房屋租赁业存在税收漏洞。一是纳税意识比较淡薄,偷逃税现象比较普遍。二是房租收入隐蔽性较强,这使得税源监控十分困难。有些出租者直接收取现金,有的采用银行 Housing rental tax sources scattered, liquidity, especially in some cities in the urban and rural areas, almost every household rented houses, monitoring more difficult. There is a tax loophole in its rental housing industry. First, the tax awareness is relatively weak, the phenomenon of tax evasion is more common. Second, the hidden income of the rent is strong, which makes the monitoring of tax sources is very difficult. Some lessors receive cash directly, while others use banks