position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and themasses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of \nomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personapoints to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many \nomenon in which people reflect the biggestproblems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to \car\ndants\ng to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or商业2000平米（市场价值1600万元）。
问题：拆迁补偿协议缴纳印花税吗？拆迁补偿取得的土地成本如何确定？拆迁补偿营业税纳税义务发生时间是什么时候？拆迁补偿营业税如何确定计税依据？支付给个人的拆迁补偿费的票据如何？拆迁补偿如何计算所得税和土地增值税？ 四、受托平整土地并支付拆迁补偿费
【案例】甲房地产企业受当地政府委托，拆除乙企业的地上建筑物并代为支付乙企业拆迁补偿费1000万元。共从当地政府取得收入为4000万元，其中，拆除业务收入1500万元。计算该房地产企业应当缴纳的营业税。
五、净地出让—开发商先代政府拆迁再参加招拍挂获取土地税收分析
【案例】灰太狼房地产公司支付村民拆迁补偿费4000万元，政府评审后给以10%服务费4400万元，房地产公司土地中标后，约定支付政府土地出让金2亿元。如何会计处理？
六、转让者转让未拥有土地使用权土地并帮助购买者以出让方式取得土地税收分析 七、购置转让土地税款处理问题
【案例】2012年灰太狼房地产公司列支自行申报缴纳的购地营业税金及附加，能否企业所得税税前扣除？以对方的名义来缴纳税款，合同有效吗？ 八、直接转让土地税收问题解析
【案例】A工业企业转让土地给B公司，合同约定所有转让中流转税税款均由B公司负担，A土地转让价款1000万元，取得土地支付价款原为200万元。
如何计算应纳税款？开具多少发票？
九、转让已经进入施工阶段的在建工程，可否差额纳税？购买在建工程再转让可否差额纳税？
十、购买半拉子工程开发形成产品再转让如何纳税？
eaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both high and low positions, but also the natureof the work and the workload. In reform of method Shang, approved civil servants positions consumption standard to \spersed\hat most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civil serviceexamination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, theposition-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and themasses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of \nomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many \nomenon in which people reflect the biggestproblems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to \car\ndants\ng to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or
十一、土地置换有何纳税问题？
【案例】2011年灰太狼房地产公司取得土地A地块支付2000万元，并前期投入200万元，2013年5月份根据城市统一规划，政府要求国土局置换B地块。B地块评估总价6000万元，A地块评估总价3200万元。先期以政府名义对B地块拆迁平整支付1500万元。灰太狼公司补缴土地出让金：6000-3200-1500-200=1100万元。如何会计和纳税处理？
十二、股权收购目标公司间接取得土地税收分析税收问题分析
【案例】2011年10月，A公司以货币资金1000万元成立B公司，2011年12月B公司以800万元受让土地，2013年2月A公司作价1500万元将B公司股权转让给C公司。B公司资产主要表现为土地。
问：股权转让过程中印花税、企业所得税怎么处理？A公司、B公司、C公司交不交土地增值税。该谁来交？
十三、合并方式取得土地税收分析税收问题分析 十四、分立方式取得土地税收分析税收问题分析
【案例】灰太郎房地产公司开发A小区和写字楼、商铺、酒店。2012年小区出售完毕，剩余酒店。房地产公司贷款受限。酒店分立出来，以备将来出售或自持使用。问题是分立要交哪些税？有哪些程序必须办理？ 十五、土地返还一律冲减成本？ 十六、替政府干活是否白干？
问题：房地产开发企业按“以地补路”的方式取得土地，但是该单位支付修路款时，取得的是政府部门财政收据，支付修路款是否可以作为取得土地使用权支付的金额？
十七、城中村改造选择哪种模式税务处理？
eaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both high and low positions, but also the nature of the work and the workload. In reform of method Shang, approved civil servants positions consumption standard to \spersed\hat most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the
position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and themasses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of \nomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personapoints to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many \nomenon in which people reflect the biggestproblems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to \car\ndants\ng to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or
第三讲 房地产前期及施工阶段会计及纳税处理
一、搞不清的立项
【案例】新正公司2008年通过出让方式取得一宗土地使用权，经建设规划部门批准，建设商住楼项目。由于新正公司没有房地产开发资质，决定与方欣房地产公司合作开发，双方签订了委托开发、销售协议。协议约定该开发项目的所有成本、费用均由新正公司支付，开发产品委托方欣房地产公司销售，销售合同由方欣房地产公司与买方签订，但是销售不动产发票由新正公司开具，新正公司以该楼盘销售收入的3%支付方欣房地产公司开发、销售手续费。如何会计处理？如何纳税处理？ 二、房地产企业以本企业为主体联合其他企业单位合作或合资开发房地产，且未成立独立法人公司的怎样会计和税务处理？
学员问题：甲、乙均为房地产开发企业。甲公司以1.8亿元取得了某地块的开发经营权，因资金问题，与乙公司协商合作开发该地块。合作协议约定，由甲公司牵头成立一分公司（无法人资格），并授权分公司全权开发、建设、经营某地块；项目资本金2.5亿元，甲方40%，乙方60%。甲所取得的土地作价2.5亿元，其中的1亿元用于出资，乙方将应出资部分1.5亿元支付给甲公司（抵偿甲公司原欠乙公司债务），分公司实行独立核算，甲乙利润共享、风险共担。请问：1、甲公司对前期取得土地所发生的成本，如何进行账务处理？是计入其他应收款还是开发成本、长期股权投资？2、甲公司需要交纳哪些税？甲公司对1.5亿元应怎么进行税务处理？
2、乙公司涉及哪些税收事项？3、在这种合作方式下，如何进行前期筹划？ 三、房地产企业合作开发会计和税务如何处理？合作开发应具备什么必要条件？合作开发税务如何处理？合作开发主体如何确定？
四、伪合作开发形式有哪些？法院认定土地转让税法该怎么认定？
【案例】一家投资公司A，与另一家公司B签订共建一大厦协议书，B公司有划拨土地一块，A公司负责提供建设资金3亿元，大厦以B公司名义立项，建成后
eaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both high and low positions, but also the natureof the work and the workload. In reform of method Shang, approved civil servants positions consumption standard to \spersed\hat most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civil serviceexamination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, theposition-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and themasses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of \nomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many \nomenon in which people reflect the biggestproblems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to \car\ndants\ng to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or
产权B公司所有，A公司获得总建筑面积的70%的30年经营权。双方如何税务和会计处理？
五、房地产开发涉及的成本费用科目有哪些？ 六、项目前期开工要做好哪些预算？ 七、规划设计费支付如何处理？
【案例】A房地产企业2013年8月与美国B技术服务公司签订技术服务合同，A房地产企业认为美国B技术服务公司不会在中国境内构成常设机构，与其签订了100万元的不含税合同，估算支出 105.26万元［100÷（1-5%）］，其中营业税支出5.26万元。但是B技术服务公司出于自身考虑在付汇阶段拒绝提供居民身份证明，A房地产企业无法办理税务证明，则实际支出增加了多少？ 八、建筑物拆除该如何做账？
学员提问：我们A房地产企业拍下地后，找别人B公司来拆地上房屋，为什么是B给我们钱200万元，而不是我们A给B钱呢？财务如何入账？ 九、签订施工合同不含甲供材如何处理？
【案例】税务机关在对于A房地产公司2012年完工的B项目土地增值税进行清算时，查出大量货物销售发票。税务人员认为，建筑施工工程应取得建筑业发票，非建筑业发票一律不予扣除，且取得不符合规定的发票，还应予以处罚，这种说法对吗？
【案例】北京大宝建筑公司与加菲猫房地产公司签订工程施工合同，劳务部分价款2000万元，甲供材1000万元，合同总价签订多少合适？ 十、营改增后要什么发票？
十一、立项后税务机关如何备案及如何确定核算对象及清算单位？
十二、如何配合预算部门、工程部门预测单位建安成本/配套支出/装修支出？？
eaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both high and low positions, but also the nature of the work and the workload. In reform of method Shang, approved civil servants positions consumption standard to \spersed\hat most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the
position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and themasses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of \nomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personapoints to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many \nomenon in which people reflect the biggestproblems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to \car\ndants\ng to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or十三、如何配合销售部门确定预期销售价格？
【案例】南京建华房地产公司开发的商品住宅总建筑面积20000平方米，其中地下室建筑面积2000平方米，地下车库面积3000平方米，建造成本4000元/建筑面积平方米，地下室定价2000元/平方米，地下车库为促销全部赠送。问：最低售价该是多少？
十四、土地增值税与普通住宅定价的关系及如何回避无效价格区间
十五、房地产开发成本对象应核算的具体内容包括什么？各成本项目应该具体核算哪些内容？
十六、如何预测算土地增值税？ 十七、如何知道项目利润是多少？ 十八、如何做好项目合同管理与结算？ 总结：房地产计税成本的核算的八步程序
第四讲 房地产开发产品销售如何会计和税务处理
一、商品房销售流程——前期策划与营销——取得预售许可证后开盘预售——签订销售合同与收款——商品房交付——通知业主办理入住手续——确认身份——现场验房并交钥匙——办理房屋权属登记及房产证 二、房地产（税法)确认收入的条件
国税发〔2009〕31号第六条规定:企业通过正式签订“房地产销售合同”或“房地产预售合同”所取得的收入，应确认为销售收入的实现， 三、房地产收入类别划分
涉及的会计科目
1、未完工开发产品——预售——预收账款（会计）——销售收入（税法）——会计税法差异
eaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both high and low positions, but also the natureof the work and the workload. In reform of method Shang, approved civil servants positions consumption standard to \spersed\hat most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civil serviceexamination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the