云南省大理市1992年全面开征契税以来,经过两年多的实践,逐步摸索出一套契税的征管办法,取得了一定的成绩,1993年契税收入完成143.7万元,成为全省第一个契税收入突破百万元大关的县级市。大理市从契税的恢复开征到清理、征收入库经历了以下几个阶段:(一)广泛宣传、提高认识。大理市财政局利用报刊、广播、电视和黑板报等媒介,广泛宣传契税征收的目的、意义,范围和标准,增强群众的纳税意识。并利用 After more than two years of practice, Dali City, Yunnan Province, has fully explored a deed tax collection and management method since 1992, and achieved some success. In 1993, the deed tax revenue completed 1.437 million yuan, making it the first deed tax in the province Income exceeded one million yuan mark the county-level city. Dali City, the deed tax recovery from the levy to clean-up, collection of storage has gone through the following stages: (A) wide publicity and raise awareness. Dali City Bureau of Finance uses newspapers, radio, television and blackboard newspapers and other media to widely publicize the purpose, significance, scope and standards of the deed tax collection and enhance public awareness of tax payment. And use