出租房屋税收漏洞大当前 ,在市场经济中 ,城乡居民及单位出租房屋的现象普遍存在 ,房租金额也较大 ,但是在房屋出租者中主动申报纳税的人还为数不多 ,有资料显示 ,有将近 70 %的纳税户存在申报不全的现象 ,漏管漏征现象严重 ,从其表现形式看 ,主要有以下几种 :一是漏税种 ,二是 Large rental tax loopholes in the current At present, in a market economy, urban and rural residents and units rented houses widespread phenomenon, the amount of rent is also large, but the unscrupulous tenants take the initiative to declare tax payers are also very few, there are information that there are Nearly 70% of the taxpayers have the phenomenon of incomplete reporting, and the phenomenon of leakage and leakage is serious. From the perspective of their manifestations, there are mainly the following types: First, tax-leakage types and second-degree