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伴随着城市规模的不断发展和环保意识的不断增强,各地政府逐渐认识到老城区搬迁改造工作的紧迫性和重要性,为加速产业升级、实现布局优化,一些高耗能、高污染的企业不得不从市区迁出。但是一些企业在搬迁过程中由于不注意有关的税收政策,不仅没有享受到有关的税收优惠,反而了增加了企业税负。本文将在《财政部国家税务总局关于企业政策性搬迁收入有关企业所得税处理问题的通知》(财税[2007]61号)文件的基础上,结合有关法律法规,讨论企业搬迁补偿的涉税问题。
With the constant development of urban scale and the increasing awareness of environmental protection, governments in various places have come to realize the urgency and importance of the relocation of old urban areas. In order to speed up industrial upgrading and achieve layout optimization, some high energy-consuming and highly polluting enterprises may not Do not move out of the city. However, some enterprises in the process of relocation due to not pay attention to the tax policy, not only did not enjoy the relevant tax incentives, but increased the corporate tax burden. This paper will discuss the tax-related issues concerning relocation and compensation of enterprises on the basis of the document of “Circular of the Ministry of Finance and the State Administration of Taxation on the Enterprise Income Tax Treatment of Enterprises’ Policy-related Relocation Income” (Cai Shui [2007] No. 61) in combination with relevant laws and regulations.