2004年10月18日,国家税务总局下发了《关于征收机关直接征收契税的通知》,要求各级征收机关高度重视直接征收契税工作、积极强化税收管理、保障契税收入持续增长。剖析契税征管中存在的问题,探索强化征管的措施与对策,已成为重要课题。一、存在问题1.宣传、认识不到位,社会纳税 On October 18, 2004, the State Administration of Taxation issued the Circular on Levying Deed Taxes Levied Directly by the Levying Agency, requiring the levying organs at all levels to attach great importance to direct levying of deed tax and to actively strengthen tax administration so as to ensure the continuous growth of deed tax revenue. It has become an important issue to analyze the existing problems in the deed collection and management and to explore the measures and solutions to strengthen the collection and management. First, there are problems 1. Publicity, awareness is not in place, social tax