近几年来,我国房地产市场持续火爆,为契税征收工作带来前所未有的机遇。征地费用的提高、建材价格上涨,增加了房地产建筑成本,居民消费理念的变化促使高档商品房、豪华别墅大力兴建,城镇居民收入的增加及流动性资金过剩促使居民投资房地产、购买产权商铺意识强烈,这些因素均促 In recent years, China’s real estate market continues to be hot, bringing unprecedented opportunities for deed collection. Increasing the cost of land acquisition, rising building materials prices, increasing the cost of real estate construction, changes in consumer spending prompted high-end commercial buildings, luxury villas vigorously building, increasing urban incomes and excess liquidity to promote residents to invest in real estate, These factors are prompted