随着社会主义市场经济的发展和我国第三产业的蓬勃兴起，房屋经营及其租赁业发展很快，房产税税源规模日益扩大，房产税收入已逐渐成为地方税收收入的主要来源之一。但是由于房产税税源相对比较分散、隐蔽的特点，房产税流失现象比较普遍。2000年，河南省信阳市地方税务局在全 With the development of the socialist market economy and the vigorous rise of the tertiary industry in our country, the operation of the house and its leasing industry have been developing rapidly. As the scale of the source tax of real estate tax increases day by day, the property tax revenue has gradually become one of the major sources of local tax revenue. However, due to relatively scattered property tax sources, hidden features, property loss phenomenon is more common. In 2000, Xinyang City, Henan Province Local Taxation Bureau in the whole