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随着我国土地使用制度和住房制度的改革,土地资源配置的市场化和住房供给的商品化程度越来越高,房地产市场的不断发展也反映在了契税收入的逐年攀升上,2003年全国契税收入达359.43亿元,同比增长47.91%,在所有税种中增长最快。2004年全国契税收入突破500亿元,成为税收增收的亮点。2005年,国家税务总局对契税实施直征政策,契税征纳格局有所变化。以下三篇文章从不同角度分析,仅供参考。
With the reform of China’s land use system and housing system, the marketization of land resources and the commercialization of housing supply have become increasingly high. The continuous development of the real estate market is also reflected in the gradual increase of deed tax income. In 2003, Revenues of 35.943 billion yuan, an increase of 47.91%, the fastest growing in all taxes. National deed tax revenue in 2004 exceeded 50 billion yuan, becoming the highlight of tax revenue. In 2005, the State Administration of Taxation imposed a straightforward policy on deed tax, and the pattern of deed tax levy has changed. The following three articles from different angles, for reference purposes only.