一、引言我国《城市房地产管理法》第三十四条规定:“国家实行房地产成交价格申报制度。房地产权利人转让房地产,应当向县级以上地方人民政府规定的部门如实申报成交价,不得瞒报或者作不实的申报。”作为该制度的保障措施,《城镇国有土地使用权出让和转让暂行条 I. Introduction China's “Urban Real Estate Management Law,” the thirty-fourth article states: “The state real estate transaction price reporting system. Real estate rights transfer real estate, local people's governments at or above the county level should be required to declare the department accurately report the transaction price may not Conceal or misrepresentation. ”" As a safeguard measure for this system, the Provisional Regulations on the Transfer and Transfer of the Right to Use State-owned Land in Towns and Cities