契税在我国是一个很古老的税种,历经一千六百多年,在民间有很深的影响。在历史的演变过程中,契税政策和征收管理形式多次变化,并不断得到补充和完善。特别是1997年国务院颁布的新《契税暂行条例》与原条例相比,契税政策发生了巨大变化,征税范围不断扩大,契税收入也逐年增长,成为地方税中的主要税种之一,契税是在土地、房屋权属转移 Deed tax in our country is a very ancient tax, after more than 1600 years, has a profound impact on the people. In the course of historical evolution, the deed tax policy and the form of expropriation management have changed many times and have been continuously supplemented and improved. In particular, the “Tentative Provisional Regulations on Deed Tax,” promulgated by the State Council in 1997, has undergone tremendous changes in the deed tax policy. The scope of tax collection has been constantly expanding and deed tax revenue has also increased year by year, making it one of the major taxes in the local tax. Land, housing ownership transfer