郑州市管城区局严查五种房屋租赁业偷漏税行为成效显著。一查将从租计征混为从价计征。将房屋所有权证、身份证、营业执照、税务登记证进行对照检查,看所列内容是否一致,是否将承租人变更为房屋所有者,把租赁房屋按自用房屋从低适用税率,少缴税款。二查将租赁行为混为内部承包。查验是否签订承包合同,承包合同中承包人是取得固定租金还是参与经营管理。三查将租金作为 Zhengzhou City Bureau serious investigation of five kinds of housing rental tax evasion has achieved remarkable results. A check will be levied from levied levied levied. Will be the house ownership certificate, ID card, business license, tax registration certificate control checks to see if the content is consistent, whether the lessee changed to the owner of the house, the leased house from home for low tax rates, less tax . Second, check the leasing behavior mixed internal contracting. Check whether the signing of the contract, the contract is the contractor to obtain a fixed rent or participate in business management. Three check as rent