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Compensation and resettlement of tax accounting treatment

    moving and demolition of satisfaction to settle important in real estate business open companies and moving company moving company, Shijiazhuang Tel apart or move between individuals. Real estate enterprises to "bidding, auction and listing method" for the land where there are two methods for paying: the assumption is that the net transfer, directly to the land Department to pay the lease price. Assumption is to sell, real estate enterprises who don't have to pay the lease price, but directly to the units to be demolished (or personal) pay moving fees of satisfaction (or the removal compensation fee). Thus, moving business (or personal) of satisfaction about financial giving, probably are paid directly by the real estate business.

    moved satisfaction and demolition settled business hit of tax will cheek light accounts package shake live people personal or moved Enterprise get of satisfaction fee whether levy business tax, and land VAT, and personal income tax or enterprise income tax; live people personal get of settled room whether pay deed; moved Enterprise get of satisfaction fee how for tube account disposal real estate enterprise pay of demolition satisfaction fee or moved satisfaction fee should to what according to meter people opened cost; demolition settled room how for account works disposal, For a while.

    enterprises moving into the accounting disposal of satisfaction

    the accounting standards for business enterprises shows that designated the 3rd: Enterprise for town group plans, area construction management reform, squatter areas, areas such as the mass strength move received authority from the financial estimates cover removal cover, should be payable for special disposal. In addition, belonging to the enterprises in moving and solid assets and tangible assets produced in the process of rebuilding lost, pay related costs, knock off lost and after moving to be a new asset for satisfaction, long-term special payable deferred income into and in accordance with the accounting standards for business enterprises, 16th--accounting disposal of government subsidies. Enterprises moving cover of deducting deferred income into savings in the amount of mistake as capital surplus disposal. After receiving the moving cover except for the above, should be in accordance with the accounting principles for business enterprises a solid asset at 4th and the 16th--enterprise accounting principles accounting principles, such as the disposal of the Government subsidies.

    processed into solid assets for enterprises to obtain the salvage value, excluding solid and the difference between the carrying amount of the asset price from "solid asset liquidation" account is carried over to the "business income" or "business to pay".

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