《国家税务总局关于印发<土地增值税清算管理规程>的通知》(国税发〔2009〕91号)第十六条规定:“清算审核包括案头审核、实地审核。实地审核是指在案头审核的基础上,通过对房地产开发项目实地查验等方式,对纳税人申报情况的客观性、真实性、合理性进行审核。”但在实际工作中,许多审核人员往往重视案头审核,紧盯财务数据,忽视现场的实地察 Article 16 of the Circular of the State Administration of Taxation on Printing and Distributing the Regulation on Liquidation of Land Appreciation Tax (Guo Shui Fa [2009] No. 91) states that: “The liquidation audit includes the desk audit and the field audit. Based on real estate development projects through field inspection and other means of taxpayers to declare the objectivity, authenticity and rationality to review. ”But in the actual work, many auditors often attach importance to desk review, focusing on the financial Data, ignoring the scene of the site inspection