日前，尤溪县个体开发商陈某因拒不缴税被尤溪县公安局刑事拘留。陈某与尤溪某单位签订《国有土地使用权转让协议书》，取得土地使用权建造商住楼，建成后，陈某将一层商场提供给这家单位，该行为属“以房换地”行为，但陈某未依法申报纳税，地税局通知其申报而拒不申报。尤溪 Recently, Youxi individual developer Chen Mou because of refusing to pay taxes was Youxi County Public Security Bureau criminal detention. Chen and Youxi a unit signed the “transfer of state-owned land use rights agreement,” access to land-use rights builders and retailers, built, Chen will be a layer of shopping malls to provide this unit, the act of “housing for land ”Behavior, but Chen did not declare tax according to law, the Inland Revenue Department notified the declaration and refused to declare. Youxi