1, exempt from the compensation corresponding to the land part; 2. The document does not explicitly exempt the compensation amount corresponding to the housing part; In practice, houses that are demolished after being recovered by the government are generally not levied; Need to be handed over to the government without demolition, it shall be paid; 3. Compensation corresponding to the machine part shall be levied; In practice, if machinery and equipment are treated as waste, they are generally not collected; If it can be used normally and needs to be handed over to the government or a unit designated by the government, it shall be levied; 4. Others, such as relocation incentives, are not levied because they are not VAT items. Legal basis: Measures for the Administration of Income Tax on Policy Relocation of Enterprises Article 4 An enterprise shall, in accordance with the requirements of these Measures, conduct separate tax management and accounting for income tax collection and management matters related to policy relocation, such as relocation income, relocation expenditure, tax treatment of relocation assets, and relocation income. If tax management and accounting cannot be carried out separately, it shall be regarded as non-policy relocation such as enterprise's own relocation or commercial relocation for income tax treatment, and the provisions of these measures shall not be implemented.