摘要
房地产开发企业发生的搬迁补偿与拆迁安置业务涉及的税务会计问题很多。本文重点讨论了企业取得搬迁补偿收入的会计处理,单位(或个人)取得搬迁(或拆迁)补偿费的税务处理,房地产企业拆迁安置业务的会计及税务处理。
There are many problems involving relocation compensation and resettlement caused by real estate developers. This paper focuses on accounting treatment of income from relocation compensation acquired by enterprises, tax treatment of income from relocation compensation received by entities or individuals, as well as accounting and tax treatment of demolition resettlement service provided by real estate developers.
出处
《涉外税务》
CSSCI
北大核心
2010年第11期68-72,共5页
International Taxation In China
关键词
搬迁补偿
拆迁安置
税务处理
会计处理
Relocation compensation Demolition resettlement Tax treatment Accounting treatment
