企业搬迁的税务处理（Tax treatment of enterprise relocation）.docVIP

企业搬迁的税务处理（Tax treatment of enterprise relocation） Enterprise relocation how to deal with tax, 2008-01-17 17:43 A company is a large state-owned industrial enterprises, enjoy the western development tax concessions, located in Chengdu city. In early 2007, according to the municipal governments A urban planning and construction needs, the entire enterprise needs to move to the suburbs. At the beginning of the year, A received compensation from the government for the relocation of 100 million yuan; in addition, A company sold land and B Real Estate Company, and obtained land transfer income of 200 million yuan. A housing cost is 50 million yuan, the cumulative depreciation is 30 million yuan, has clean-up costs 1 million yuan; equipment due to disassembly, transportation, installation, debugging and other reasons to cost 2 million yuan; land acquisition costs 30 million yuan, accumulated amortization of 10 million yuan, of which housing occupied land part cost for 20 million yuan. A in the company after the relocation, housing replacement (New) value amount to 80 million yuan; in addition to production line technological transformation cost 120 million yuan; the relocation of resettlement of 100 employees, each 100 thousand yuan of economic compensation. So what tax should A company pay for the removal? In this matter, the A companies involved in the tax categories are corporate income tax, sales tax, land value-added tax, stamp duty and personal income tax, etc., are described below. Corporate income tax According to the on the enterprise relocation policy of income tax issues notice (taxation 2007 61) stipulates: the relocation of enterprises according to the relocation plan, with the relocation of corporate income and the purchase or construction before the relocation of the same or similar nature and use of fixed assets and land (hereinafter referred to as the replacement of fixed assets), and technical renovation or replacement of the employees, for the relocation