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 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
2、完工开发产品——现售——收入处理一致——但是所得税处理由于计税成本要结算——形成差异
3、视同销售收入——会计未确认
4、预租和租金收入——会计税法确认不一致——形成差异 四、未完工开发产品收入的核算 五、完工开发产品收入的核算
【案例】方欣房地产公司2011年度完工交付B项目预收收入10 000万元，其中上年收入4 000万元；完工未交付C项目预收收入6 500万元，其中上年收入2 500万元；在建D项目预收收入3 500万元。2011年12月，TS房地产结转B项目销售收入10 000万元，销售成本7 500万元,C项目已知实际计税成本为4 550万元。该企业各项目预计计税毛利率均为15%，税金暂只计算营业税，不考虑期间费用，如何计算应纳企业所得税？ 六、视同销售收入
【案例】2008年9月，某房地产开发公司将一套公允价值为160万元、成本为120万元的商品房对外投资与人合伙成立一家快捷酒店，企业账务处理：
借：长期投资—股权投资 120万 贷：开发产品 120万
该企业的投资业务在税务上应如何进行处理？ 四、预租及租金收入
（一）预售收入纳所得税么？预租收入纳所得税么？ （二）预租收入是否缴纳营业税？
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 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问题：跨年度收取租金所得税如何确认？某企业2010年5月租赁房屋给B企业，租赁期3年（2010年7月—2013年6月），每年租金100万元，分别于2010年7月，2011年7月，2012年7月分三年收取。问该企业分三年逐年收取租金，是否可按国税函[2010]79号规定操作？如果企业在2010年7月一次性收取2010年7月至2011年6月的租金100万，问：2010年当年度租金收入该确认50万还是100万？
五、销售开发产品赠送空调汽车如何会计和税务处理？
（一）卖房赠空调交增值税吗？ （二）卖房赠空调交营业税吗？ （三）卖房赠空调所得税视同销售吗？ （四）卖房赠空调要缴纳个人所得税吗？ （五）卖房赠空调土地增值税可否扣除？
第五部分 土地增值税清算税企争议在哪里？
思考：央视先发声乱了谁的眼？
您有哪些疑问呢？账面应交未交一定属于欠缴税款吗？ 会计应该怎样处理？ 为什么央视会犯这样错误？ 土增清算会修改规则吗？ 土增清算反避税成为可能！
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
一、账面无成本，土地增值税清算怎么办？ 二、旧房转让如何确定评估扣除？ 三、有购房发票还要评估吗？ 四、旧房转让可以核定征收吗？ 六、年终结账土地增值税如何结转？
七、土地增值税清算单位和产品类型的确认问题？ （一）土地增值税清算单位怎么确定？谁是有关部门？ （二）土地增值税清算分两类还是分三类还是分四类？ （三）地下室和车位（车库）归属于住宅还是其他商品房？ （四）分期开发的项目能否合并进行土地增值税清算？
（五）普通住宅不享受减免能否与非普通住宅或商业用房合并计算土地增值税？ （六）分开还是合并清算的经典问答
（七）普通住宅与其他产品类型如何分摊开发成本？ （八）按建筑面积分摊成本无法避免商业增值率高怎么办？
【案例】阳光房地产公司开发项目土地面积平方米，建筑面积平方米，产品类型可划分为普通标准住宅、非普通标准住宅、其他开发产品类型三类，销售收入万元，取得土地使用权所支付的成本84000万元，开发成本59400万元，项目已经销售完毕，应清算缴纳多少土地增值税？有多少结果？
八、借款费用土地增值税扣除如何确定优化方式？有金融机构借款证明利息支出怎
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样扣除？
第六部分 企业所得税汇算清缴及参会企业互动交流
会务信息
【参加对象】 本课程适用房地产企业财务/税务总监、财务/税务经理、主管会计、
成本会计
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
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