契税是在土地、房屋不动产所有权和使用权发生转移变动时,按当事人双方所订契约价的一定比例向承受人征收的一次性税收。为推动企业改革、改制,财政部、国家税务总局于2001年10月出台了《关于企业改革中有关契税政策的通知》(财税犤2001犦161号,以下简称161号文件)。161号文件 Deed tax is a one-time tax levied on the bearer by a certain percentage of the contract price set by the two parties when the ownership and usufruct of the realty of the land and house change. In order to promote the reform and restructuring of enterprises, the Ministry of Finance and the State Administration of Taxation promulgated the “Notice on Deed Taxes in Enterprise Reform” (Cai Shui 犤 2001 犦 161, hereinafter referred to as Document 161) in October 2001. Document 161