近日,笔者到某房地产开发公司进行纳税检查发现,该公司根据城市规划的要求,对规划区内原住户的房产进行拆迁并最终安置(或偿还)住户。在具体办理“安置”或“偿还”时,按当地政府规定,根据被拆房产的所有权性质不同,分别实行产权调换(拆一还一),或作价补偿;或产权调换,作价补偿 Recently, I went to a real estate development company for tax inspection found that the company in accordance with the requirements of urban planning, the planned area of ​​the original real estate demolition and eventually resettlement (or reimbursement) households. In the specific handling of “resettlement” or “repayments”, according to the provisions of local government, depending on the nature of the ownership of demolished houses, the property rights exchange (demolition, repayment) will be implemented separately or at a price compensation; or property rights exchange,