契税作为我国财产行为税的一个重要组成部分,已成为地方财政收入的一项重要来源。本文主要针对契税征管业务中的重难点内容,从契税征税范围的特殊规定、正确适用契税优惠政策两方面展开说明,通过阐述和梳理特殊财产转移的涉税问题,以期帮助征纳双方规避因税收政策理解上的疏漏所导致的操作失误,进而减轻征纳双方的涉税风险。 Deed tax, as an important part of China’s property tax, has become an important source of local financial revenue. This article mainly focuses on the heavy and difficult content of the deed tax collection and management. It starts from two aspects: the special provisions of tax deed tax collection and the proper application of deed tax preferential policies. Through elaborating and combing the tax-related problems of special property transfer, Tax policy misunderstandings caused by operational errors, thereby reducing the tax risk involved both.