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在我国推进城镇化建设进程中,很多企业会遇到拆迁问题。企业在取得拆迁补偿款及利用拆迁补偿款购买土地、重建厂房、购置设备时如何进行相关会计处理及税务处理,不少会计人员存在误区。本文根据企业会计准则及国家税务总局的相关规定,对企业拆迁补偿款相关会计处理及税务处理进行分析,以期对实务工作提供些许帮助。
In the process of promoting urbanization in our country, many enterprises will encounter the problem of demolition. How to handle the related accounting and tax treatment when acquiring compensation for demolition and relocation, compensation for purchase of land, reconstruction of factory building and acquisition of equipment, many accounting personnel have misunderstandings. Based on the Accounting Standards for Business Enterprises and the relevant regulations of the State Administration of Taxation, this article analyzes the accounting treatment and tax treatment of compensation for relocation of enterprises, with a view to providing some help for practical work.