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随着国家逐步降低直至取消农业税,传统农业税范畴的各个税种中农业税收入(包括农业税和农业特产税)将逐步减少甚至没有,从而使契税成为农业税收乃至地方税收的重要增长点。目前,契税的征管形势并不乐观,存在的主要问题是:相关法规、政策规定不明确,相关部门的规定存在冲突;征收方式混乱,征管机关无法有效控制;征管机关不能明确依据《税收征管法》实施有效执法。要解决上述问题,实施契税由征管机关自征是一个有效的切入点。
With the gradual reduction of the state until the abolition of agricultural tax, the agricultural tax revenue (including agricultural tax and special agricultural product tax) in all kinds of taxes in the scope of traditional agricultural tax will be gradually reduced or even eliminated. As a result, the deed tax becomes an important growth point of agricultural tax revenue and even local tax revenue. At present, the collection and management of the deed tax is not optimistic. The main problems are: the relevant laws and regulations, the policy provisions are not clear, the regulations of the relevant departments are in conflict; the collection methods are chaotic, the collection agencies can not effectively control the tax collection agencies; "Implement effective law enforcement. To solve the above problems, the implementation of the deed tax by the levy by the organ is an effective entry point.