契税及其历史沿革契税是指在土地使用权、房屋所有权的权属转移过程中，向取得土地使用权和房屋所有权的单位和个人征收的一种税。征收契税，对于增加财政收人、调节分配、加强房地产交易的管理和调控房地产市场都有积极的作用。在我国，契税是一个有着悠久历史的税种。据有关 Deed tax and its history Deed tax refers to a kind of tax levied on the units and individuals that acquired the land use rights and house ownership during the transfer of ownership of land use rights and house ownership. Levying deed tax has a positive effect on increasing financial revenue, regulating distribution, strengthening the management of real estate transactions and regulating the real estate market. In our country, deed tax is a tax with a long history. It is related