According to the provisions of Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Treatment of Enterprise Income Tax from the Policy Relocation or Disposal of Enterprises (Guoshuihan [2009]118), the income from the policy relocation or disposal of enterprises is treated in four different ways:

1. If an enterprise resumes its original production and business operations after relocation in different places according to the relocation plan, uses its relocation or disposal income to purchase or build new fixed assets and land use rights (hereinafter referred to as replacement of fixed assets) with the same or similar properties and uses as before relocation, or improves other fixed assets, or carries out technological transformation, or resettles employees, it shall be allowed to deduct the balance of its relocation or disposal income from the expenses for replacement or improvement of fixed assets, technical transformation and employee resettlement.

2. If the enterprise has no plan or project report for replacing or improving fixed assets, technological transformation or purchasing other fixed assets, it shall include the relocation income plus the sale income of all kinds of demolished fixed assets, and deduct the residual value of all kinds of demolished fixed assets and disposal expenses into the taxable income of the enterprise in the current year, and calculate and pay enterprise income tax.

3. Fixed assets purchased or improved by an enterprise with the income from policy relocation or disposal can be depreciated or amortized according to the current tax regulations and deducted before enterprise income tax.

4. If the relocation income or disposal income of the enterprise is not included in the taxable income of the enterprise in the current year within five years from the next year of the planned relocation, and the relocation income of the enterprise is completed within five years, it shall be handled according to the above provisions.

According to the above provisions, as long as the enterprise meets the following two conditions, the income from relocation compensation can be recognized within five years from the next year, depending on the progress of relocation.

Second, how to get more compensation for demolition

(A) announcement during the demolition of conversation skills

When the demolition announcement is issued, when the demolition staff negotiates the demolition agreement with the demolished, if the legal requirements of the demolished (such as requesting property rights exchange) are rejected, the demolished should put forward reasonable claims according to law, negotiate patiently with them, and speak kindly, and never intensify contradictions, not to mention that I won't move without much money.

(2) Carefully designing administrative litigation to suspend administrative adjudication.

When the demolisher claims to make a ruling or has just informed the demolished households to attend the ruling meeting (it usually takes one month from the filing of the ruling application to the issuance of the ruling), one or more of the demolished households can file an administrative lawsuit in the grass-roots court. Generally speaking, it is not appropriate to file the lawsuit too early when half of the people are within the scope of demolition or just two months before the demolition announcement, and the demolished people are dragged into the quagmire through litigation, so that they can't get the administrative ruling for a long time. Without the administrative ruling, the demolished people can't carry out legal demolitions at all.

(3) Having no right to make a ruling during the litigation.

According to Item 2 of Article 12 of Working Rules for Administrative Adjudication of Urban House Demolition issued by the Ministry of Construction, if the demolished person brings a lawsuit against the demolition permit, the administrative adjudication of demolition shall be suspended, so that there will be no legal administrative or judicial forced demolition, which is very beneficial to the relocated households.

(four) the consequences of the ruling made during the proceedings.

If the second instance of the case against the demolition permit is not closed, the demolition department still makes a ruling illegally, and the demolished person appeals to the Supreme Court, and the ruling will definitely be ruled illegal and invalid! Subsequent judicial or administrative demolitions or decisions based on the illegal and invalid ruling are all illegal and invalid, and the victim has the right to request state compensation.

(5) Initiating the second administrative lawsuit in time after the court accepts it.

After the court accepted the case, even if the reason for the demolition was very sufficient. Most courts will decide the plaintiff to lose the case in the shortest time. At this time, we should design the second lawsuit in time before the first case is decided. Our purpose is to delay the time!

Three, what is the standard of compensation for land acquisition?

The standard of land requisition compensation refers to the standard used for comprehensive calculation of land requisition compensation within the scope of land use determined by the government's overall planning in the town administrative area, based on land type, land annual output value, land location registration, agricultural land grade, per capita cultivated land quantity, land supply and demand, local economic development level and minimum living standard guarantee for urban residents, and then based on the division of areas.

The adjustment of the compensation standard for demolition shall be announced by the people's governments of cities and counties. China's laws stipulate that local governments should adjust the compensation standard for land acquisition every two to three years according to the level of economic development and the growth rate of local per capita income, so as to gradually improve the compensation level for land acquisition. The provinces that have implemented the compensation standard for land acquisition for more than a specified period of time will not pass the land use review if they are not adjusted in time. All kinds of specific price compensation standards are priced by the district and county price bureaus according to the local economic level and per capita income level.

A court only charges legal fees for a case, 50 yuan. However, a case that refuses to accept the demolition ruling is a case and cannot be tried together.