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一、我市契税征管现状(一)收入规模比较分析目前,我市财政及地税部门征收的税种包括营业税、企业所得税、个人所得税、契税等14个税种。除营业税、企业所得税、个人所得税等共享税外,在地方税种中,契税占据越来越重要的位置。2003年契税收入为8.3亿元,占地税收入总额的6.2%,比1999年增长了四倍,已成为城市维护建设税之后的第二大地方税种。另外,从1999年～2003年平均增长率来看,契税是所有税种中增幅最快的税种,达到51.16%。2004年增长幅度更大,突破10亿
First, the city deed tax collection status (a) a comparative analysis of income scale At present, the city’s fiscal and land tax department levies taxes including business tax, corporate income tax, personal income tax, deed and other 14 taxes. Except business tax, enterprise income tax, personal income tax and other shared tax, the deed tax occupies more and more important position in the local tax. The deed tax revenue in 2003 was 830 million yuan, accounting for 6.2% of the total land tax revenue, a fourfold increase over 1999 and the second largest local tax after the urban maintenance and construction tax. In addition, from 1999 to 2003, the average growth rate, the deed tax is the fastest growing tax of all taxes, reaching 51.16%. In 2004, the growth rate was even greater, exceeding 1 billion