With the rapid development of urban construction, more and more enterprises are requisitioned. Enterprises levy policy-based relocation income tax, and the cancellation or termination of labor contract compensation by enterprises and employees has become a bottleneck and obstacle restricting the collection of enterprises. With the rapid development of urban real estate market and the continuous improvement of housing quality requirements of the majority of expropriated people, the resettlement houses provided in the process of house expropriation and demolition can no longer meet their resettlement needs. In order to solve these expropriation problems, unify the compensation standards of urban enterprises, and smoothly promote the housing expropriation work, on the basis of drawing lessons from foreign experience and practices, combined with the actual expropriation work of enterprises on state-owned land in urban areas of our city, we organized many forums to solicit opinions from the society. On this basis, the Opinions of Yancheng Municipal People's Government on Issues Related to Expropriation and Compensation of Enterprise Houses on Urban State-owned Land (hereinafter referred to as the Opinions) was formed.
The "Opinions" clarified the scope of compensation for the value of houses that changed the nature of use. The Opinions limit the types of houses that are evaluated and compensated with reference to commercial houses, and are limited to houses engaged in business activities such as commodity retail, entertainment services, catering services and hotel services. If the expropriated house has been changed to business premises before July 1 2065438, and obtained the industrial and commercial business license, and the business time exceeds 1 year, the construction area directly used for business shall be evaluated according to a certain proportion of the market evaluation amount of the house as business premises. The calculation method is still: 65,438+00% compensation for one full year, and 5% compensation for each additional year thereafter. 15 and above compensation will not exceed 80%. The minimum compensation amount is 1 10% of the original house compensation amount.
The opinion added compensation items for enterprise equipment and facilities. From the perspective of effectively protecting the legitimate interests of the expropriated enterprises, the Opinions increased the compensation for the machinery, equipment and facilities that could not be moved or continued to be used after the relocation of the expropriated enterprises. At the same time, considering the current situation of professional appraisers in urban appraisal institutions, and the diversity and complexity of machinery, equipment and facilities, the appraisal institutions with corresponding qualifications will conduct the appraisal after explicitly entrusting professionals to confirm, and the replacement price will be merged into a new appraisal method.
The "Opinions" added subsidies for employee resettlement. According to the provisions of the Labor Contract Law, if the labor contract is dissolved or terminated due to the relocation of enterprises, economic compensation shall be paid to the workers who dissolve or terminate the labor contract. The standard of compensation is to pay one month's salary every year according to the number of years the laborer has worked in this unit. For more than six months but less than one year, it shall be counted as one year; If it is less than six months, economic compensation of half a month's salary shall be paid to the workers. In order to make this compensation operational and standardize the compensation behavior, the Opinions stipulate that the human and social departments should review the files, social insurance relationship transfer certificates, social security payment certificates, wage payment certificates and other materials provided by enterprises to determine the number of employees to be subsidized, the salary payment period and the wage standard. Based on the written opinions issued by the human and social departments, the employee resettlement subsidy is calculated.
The Opinions clarified the income tax subsidy for policy relocation. Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40, 20 12) stipulates that the income obtained by enterprises in the process of relocation shall be subject to enterprise relocation income tax, which increases the burden on enterprises to a certain extent and brings great difficulties to the house expropriation work. Drawing lessons from foreign practices, combined with the actual collection situation of urban enterprises, after calculation, the standard of paying 35% income tax with reference to the compensation funds for project collection is finally determined, and the subject who pays compensation funds will be rewarded separately.
The Opinions raised the standard of one-time monetary compensation. The "Opinions" will raise the one-time subsidy standard for the expropriated person to choose the monetary compensation method for residential houses on state-owned land from 200 yuan to 600 yuan according to the legal area of the expropriated houses. At present, the supply of commercial housing in urban areas is sufficient, and the house price tends to be stable, which can meet the resettlement needs of the expropriated people. Judging from the collection projects that have been implemented, a considerable number of expropriated people have chosen monetary compensation. Therefore, raising the one-time subsidy standard of monetary compensation will help to guide the expropriated person to choose monetary compensation and ordinary commercial housing in the market independently, meet the diversified housing consumption needs of the expropriated person, and effectively alleviate the government's pressure on the construction and management of resettlement houses.
In addition, in order to make a good connection between the policies before and after, the "Opinions" clearly implemented from the date of promulgation, and the projects that have been decided according to law before implementation are still handled according to the original regulations. Prevent two different compensation standards for the same collection project, which will lead to contradictions.