厂房拆迁补偿款要交税吗-拆迁征地法律援助-法律咨询免费平台-国际律师联盟

网站首页词典首页

问题	厂房拆迁补偿款要交税吗
释义	法律分析：厂房拆迁补偿款要交税。企业取得房屋拆迁补偿款属于销售土地使用权收取的价外费用，应计入销售额一并征收增值税，但是符合条件的可以享受增值税免税优惠。法律规定因国家建设需要依法征收、收回的房地产，免征土地增值税。企业应在搬迁完成年度，将搬迁所得计入当年度企业应纳税所得额计算纳税。法律依据：《中华人民共和国土地增值税暂行条例》第八条有下列情形之一的，免征土地增值税：（一）纳税人建造普通标准住宅出售，增值额未超过扣除项目金额20%的；（二）因国家建设需要依法征收、收回的房地产。
随便看	怎么起诉追回彩礼? 离婚返还彩礼的条件是什么离婚时是否应当返还支付的彩礼离婚时是否需要返还彩礼被起诉离婚返还彩礼多少? 离婚时彩礼需要返还吗离婚了彩礼需要返还吗离婚后的彩礼是否需要返还离婚时彩礼可以返还吗离婚彩礼钱返还怎么处理离婚的彩礼怎么返还？离婚彩礼返还能够申请吗离婚需要返还彩礼的情况离婚返还彩礼怎样返还离婚后还能起诉退还彩礼吗起诉离婚后彩礼能追回吗离婚要求退彩礼需要证据吗？可以要求返还彩礼的情形有哪些彩礼可返还的情形有哪些返还彩礼的情形有哪些彩礼返还的制度的特点有哪些可以请求返还彩礼的情形有哪些返还彩礼的法定情形有哪些彩礼返还的制度有什么特点返还彩礼的情形及程序有哪些? contract for accepting supplied samples for processing contract for actual use of real properties contract for adjustment contract for advance sales of commercial housing contract for agricultural development loans contract for agricultural loans contract for a job or project contract for aquatic product processing contract for a scientific and technological research project contract for assignment of industrial property contract for assignment of land plots contract for assignment of real property contract for assignment of the right to apply for patents contract for assignment of the right to the use of land contract for auctioning movables by mandate contract for authorization of auction contract for authorization of loans by mandate contract for borrowing of capital construction reserves contract for borrowings of loans by mandate contract for business operation of fish ponds contract for business operation of leased-out enterprises contract for business operations under lease contract for cargo transportation by water contract for cargo transportation insurance contract for carriage of cargo by air

法律咨询免费平台收录17839362条法律咨询问答词条，基本涵盖了全部常用法律问题的释义及解答，是法律学习及实务的有利工具。