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2010年4月17日,国务院发布的《关于坚决遏制部分城市房价过快上涨的通知》(国发[2010]10号,以下简称国十条)明确指出税务部门要严格按照税法和有关政策的规定,认真做好土地增值税的征收管理工作,对定价过高、涨幅过快的房地产开发项目进行重点清算和稽查。
On April 17, 2010, the “Circular on Resolutely Containment of House Price Risks in Some Cities” issued by the State Council (Guo Fa [2010] No. 10, hereinafter referred to as Article 10) clearly states that the tax authorities should strictly follow the tax laws and relevant policies , Conscientiously do a good job management of the collection of land value-added tax, the pricing is too high, too fast real estate development projects focus on liquidation and inspection.