随着国家住房制度改革的深入和各地城市化 进程的加快,房地产交易市场规模日益扩大。一方面,房地产交易频繁,带动了契税收入的快速增长;另一方面,房地产交易手段的多样化、复杂化,又给契税的征管提出了新要求。在目前契税收入连年超额完成任务的大好形势下,如何突破“量化”的 With the deepening of the reform of the national housing system and the acceleration of urbanization in various places, the scale of the real estate transaction market is expanding day by day. On the one hand, frequent real estate transactions have led to the rapid growth of deed tax revenue; on the other hand, the diversification and complication of real estate transaction methods have also brought new requirements for tax deferral. Under the favorable situation that the deed tax revenue has overcommitted in successive years, how to break through the “quantitative”