随着人口流动日益频繁、城镇化进程不断加快,商业、住宅、办公等各类房屋租赁市场空前活跃。然而,房屋租赁行业具有点多面广、零星分散、租金隐密性强等特征,在税收征管上面临不小的挑战。笔者认为,可以从以下几方面着手,加强房屋租赁税收常态化管理:以户籍网格化管理为切入,夯实税源数据基础。口头协议、现金 With the increasingly frequent population movements and the accelerating process of urbanization, various types of housing rental markets such as commercial, residential and office buildings are unprecedentedly active. However, the housing leasing industry has a wide range of features, scattered sporadic, strong privacy and other characteristics of the lease, the tax collection is facing no small challenge. The author believes that we can start from the following aspects, to strengthen the normalization of rental tax revenue management: the grid management as the cut-off, consolidate the tax base of the data source. Verbal agreement, cash