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搬迁补偿收入是税务处理较为复杂的业务之一。对于搬迁补偿款的财务和税务处理,目前主要由以下一些文件规范:《关于企业收到政府拨给的搬迁补偿款有关财务处理问题的通知》(财企[2005]123号),《关于外商投资企业和外国企业取得搬迁补偿费收入税务处理问题的批复》(国税函[2003]115号)和《企业财产损失所得税前扣除管理办法》(国家税务总局令第13号)。2007年5月18日,财政部、国家税务总局下发了《关于企业政策性搬迁收入有关企业所得税
Relocation compensation income is one of the more complex tax processing business. The financial and tax treatment of the relocation compensation is mainly regulated by the following documents: Circular on Issues Concerning the Financial Processes of Enterprises Receiving Compensation for Relocation Relocated by the Government (Cai Qi [2005] No. 123), Proposal on Foreign Investors (Guoshuihan [2003] No. 115) and the Administrative Measures on Deduction of Income Taxes on Enterprise Property Loss (Decree No.13 of the State Administration of Taxation). On May 18, 2007, the Ministry of Finance and the State Administration of Taxation issued the "Enterprise Income Taxes on Revenue from Enterprise Policy Relocation