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政府主导的土地置换,具有市场交易和政府补助的双重业务性质,财税处理较为复杂。本文认为,在会计核算上,可作为非货币性资产交换和政府补助两项业务对待;在税法上,此业务有不征收营业税和契税的特殊规定,土地增值税在确定扣除项目金额时应注意避免土地增值税链条断裂,企业所得税则应注意判断是否满足政策性搬迁或作为不征税收入的条件。
Government-led land swap, with the dual nature of market transactions and government grants, fiscal and tax handling more complicated. This paper argues that in the accounting, can be used as non-monetary assets exchange and government grants two business treats; In the tax law, this business does not impose business tax and deed tax special provisions, land value-added tax in determining the amount of deduction project should pay attention to To avoid the chain of land value-added tax breaks, corporate income tax should pay attention to determine whether to meet the policy of relocation or as a non-tax revenue conditions.