契税是房地产税体系的重要组成部分,是在房地产交易环节课征的税种,不仅为地方政府筹集收入,而且能够承担房地产市场宏观调控的责任。契税收入的变化,体现了我国房地产市场的发展情况和国家的宏观调控政策效果。深入分析契税收入现状,预测其发展趋势,有利于提高税源的控管能力,充分发挥其筹集收入和宏观调控等功能。 Deed tax is the real estate tax system is an important part of the tax levied in the real estate transactions, not only for local governments to raise revenue, but also to assume the macro-control of the real estate market responsibility. Debit tax revenue changes, reflecting the development of China’s real estate market and the state’s macro-control policy effect. In-depth analysis of the status quo of deed tax revenue and forecasting its development trend will help increase the regulatory capacity of tax sources and give full play to its functions of raising revenue and macro-control.