国务院关于严格控制高档房地产开发项目的通知

th provisions outlined in the “Circular of the State Council on Questions Concerning Levying Taxes on Imported Materials Used for Real Estate Construction”。

　　8. Relevant planning， city construction， programming， land administration and auditing departments， and people's banks， state-owned commercial banks and other financial institutions shall perform their respective functions， and shall assume responsibility for exercising strict supervision and administration of deluxe real estate development projects. Auditing departments at various levels shall strengthen auditing supervision over deluxe real estate development projects in terms of sources of funding， procedures for examination and approval and construction conditions， and shall insist on conducting an in-depth audit prior to the start-up of construction.

　　9. This Circular shall take precedence over relevant provisions previously issued by the State Council and relevant departments which fail to conform with the aforementioned Circular regarding real estate development and construction.

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