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1997年《中华人民共和国契税暂行条例》颁布以来,契税在调控房地产市场,增加地方财政收入方面发挥了积极的作用。特别是近几年,契税收入呈逐年大幅度增长态势。2001年全国契税收入177.89亿元;2002年突破200亿元,增长到243亿元;2003年再上新台阶,达到359.43亿元。较2002年净增116.43亿元,增长47.91%,高出全国税收增长率近30个百分点。在我国现有的24个税种中,契税的年度收入增长最快。今年1至4月,全国契税已入
Since the promulgation of the Provisional Regulations of the People’s Republic of China on Deed Tax in 1997, the deed tax has played a positive role in regulating the real estate market and increasing local revenue. Especially in recent years, deed tax revenue showed a substantial increase year by year. In 2001, the national deed tax revenue was 17.789 billion yuan; in 2002 it exceeded 20 billion yuan and increased to 24.3 billion yuan; in 2003, it reached a new level of 35.943 billion yuan. A net increase of 11.643 billion yuan over 2002, an increase of 47.91%, higher than the national tax revenue growth rate of nearly 30 percentage points. In our country’s existing 24 taxes, the annual revenue of the deed tax increases fastest. January to April this year, the National Deed Tax has entered