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企业动迁应该如何赔偿
释义
只要企业符合以下两个条件,取得的搬迁补偿收入可不用在当年确认收入,视搬迁进展情况,可在规划搬迁次年起五年内确认收入:1、因政府城市规划、基础设施建设等政策性原因搬迁。2、有新的投入计划或立项报告。此案中,由于企业提供了政府搬迁文件、搬迁协议、搬迁计划和重置固定资产的立项报告,根据上述文件,此项收入可不在当年计入应纳税所得额。很明显,企业当年多缴纳了企业所得税。
法律依据:
《中华人民共和国土地增值税暂行条例》 第八条 因国家建设需要依法征用、收回的房地产免征土地增值税。
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更新时间:2025/6/27 10:27:44