搬迁补偿费处理税法与会计有差异（Relocation compensation processing there is a difference between tax law and accounting）.docVIP

搬迁补偿费处理税法与会计有差异（Relocation compensation processing there is a difference between tax law and accounting） There are usually two kinds of compensation for the removal of the enterprise. The first is the recovery of land use rights by the government as a result of the overall planning of the city and the transformation of the old urban district, and the compensation for the removal is obtained. Due to the relocation compensation fee often will the government should pay the transfer to obtain land use rights transfer by enterprises (such as real estate development company) to pay, so the taxpayer is not directly from the government relocation compensation fee. The second is the transfer compensation for the transfer of land use rights. The transfer of land use rights in many areas of our country is through the implementation of the land reserve Trading Center, the first land reserve Trading Center storage is the land use right transfer, and pay the price to the transferor, the land reserve Trading Center will be the right to use the land auction to sell. Accounting treatment of enterprises compensation for removal I. provisions and handling of the accounting system. According to the Ministry of finance compensation for the relocation of enterprise from the government allocated by the relevant financial issues notice (financial enterprises [2005]123) documents, corporate relocation compensation received for the government, as the special payable accounting, enterprise losses or expenses in the relocation and reconstruction process, distinguish the following four cases the accounting treatment of fixed assets: one is due to the relocation of the sale, discarded or destroyed, as the clearing business accounting of fixed assets, the net loss of verification of special payable; two is due to equipment disassembly, transportation, installation, debugging and other reasons to cost, special payable direct verification; three is due to the relocation of enterprises and loss the