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房屋改建擴建所得稅處理解析(3)
政府補償可在5年后計入應稅收入
關于(yu)從政(zheng)府取(qu)得(de)(de)(de)的(de)(de)補(bu)償資(zi)(zi)(zi)金,《關于(yu)企(qi)(qi)業(ye)(ye)(ye)政(zheng)策(ce)性搬(ban)遷(qian)(qian)或(huo)(huo)(huo)(huo)處(chu)(chu)置收(shou)(shou)(shou)入(ru)有關企(qi)(qi)業(ye)(ye)(ye)所得(de)(de)(de)稅(shui)(shui)處(chu)(chu)理問題(ti)的(de)(de)通知》(國(guo)稅(shui)(shui)函(han)[2009]118號)規(gui)定,企(qi)(qi)業(ye)(ye)(ye)政(zheng)策(ce)性搬(ban)遷(qian)(qian)和處(chu)(chu)置收(shou)(shou)(shou)入(ru),是指因(yin)政(zheng)府城市規(gui)劃、基礎設(she)施建設(she)等政(zheng)策(ce)性原因(yin),企(qi)(qi)業(ye)(ye)(ye)需(xu)要(yao)整體搬(ban)遷(qian)(qian)(包括部(bu)分(fen)搬(ban)遷(qian)(qian)或(huo)(huo)(huo)(huo)部(bu)分(fen)拆除)或(huo)(huo)(huo)(huo)處(chu)(chu)置相關資(zi)(zi)(zi)產而(er)按規(gui)定標準從政(zheng)府取(qu)得(de)(de)(de)的(de)(de)搬(ban)遷(qian)(qian)補(bu)償收(shou)(shou)(shou)入(ru)或(huo)(huo)(huo)(huo)處(chu)(chu)置相關資(zi)(zi)(zi)產而(er)取(qu)得(de)(de)(de)的(de)(de)收(shou)(shou)(shou)入(ru),以(yi)及通過市場(招標、拍賣、掛(gua)牌等形式)取(qu)得(de)(de)(de)的(de)(de)土地使(shi)用(yong)權轉讓收(shou)(shou)(shou)入(ru)。企(qi)(qi)業(ye)(ye)(ye)利用(yong)政(zheng)策(ce)性搬(ban)遷(qian)(qian)或(huo)(huo)(huo)(huo)處(chu)(chu)置收(shou)(shou)(shou)入(ru)購置或(huo)(huo)(huo)(huo)改(gai)良的(de)(de)固定資(zi)(zi)(zi)產,可以(yi)按照現行稅(shui)(shui)收(shou)(shou)(shou)規(gui)定計算(suan)折舊或(huo)(huo)(huo)(huo)攤銷(xiao),并(bing)在企(qi)(qi)業(ye)(ye)(ye)所得(de)(de)(de)稅(shui)(shui)稅(shui)(shui)前扣除。企(qi)(qi)業(ye)(ye)(ye)從規(gui)劃搬(ban)遷(qian)(qian)次(ci)年(nian)(nian)起的(de)(de)5年(nian)(nian)內(nei),其取(qu)得(de)(de)(de)的(de)(de)搬(ban)遷(qian)(qian)收(shou)(shou)(shou)入(ru)或(huo)(huo)(huo)(huo)處(chu)(chu)置收(shou)(shou)(shou)入(ru)暫不計入(ru)企(qi)(qi)業(ye)(ye)(ye)當年(nian)(nian)應納稅(shui)(shui)所得(de)(de)(de)額,在5年(nian)(nian)期內(nei)完成(cheng)搬(ban)遷(qian)(qian)的(de)(de),企(qi)(qi)業(ye)(ye)(ye)搬(ban)遷(qian)(qian)收(shou)(shou)(shou)入(ru)按上述(shu)規(gui)定處(chu)(chu)理。