How to pay taxes on compensation for land acquisition of state-owned enterprises?

Compensation for land expropriation, where the state-owned enterprises expropriate their own land, whether to pay taxes or not.

In the accounting of the construction unit, the detailed account of "compensation for land acquisition and demolition" is set up under the subject of "deferred investment" for accounting. 1985 On March 5, the State Planning Commission and the head office of the People's Construction Bank of China issued the Interim Measures for the Division of Other Costs of Engineering Construction, which is called "Compensation and Resettlement Subsidies for Land and Young Crops".

As early as 1950s, in the accounting of the construction unit, "land acquisition fee" (including demolition compensation fee) was listed in other capital construction expenses. For decades, the content of this fee has gradually increased, and the accounting subjects have been changed several times, but this fee has always been included in the cost of delivering property.

Extended data:

Compensation for land requisition and demolition is land expropriation and related expenses due to the needs of construction projects. Is an integral part of the investment to be amortized. The main contents include: land compensation fees paid according to regulations, young crops compensation fees, resettlement compensation fees for original buildings, graves, trees and young crops on expropriated land, relocation fees, land acquisition management fees and farmland occupation taxes paid.

Matters needing attention when charging are:

(1) Young crops compensation should be based on the fixed output in the last two to four years.

(2) Non-peasant land used for agricultural production is requisitioned, or land owners are not engaged in agricultural producers, and no subsidies are given.

(3) the vacant land without income in the urban area can be used free of charge upon approval.

(4) The construction unit uses this expense to build a house for the demolished unit, and its investment in building should be included in the investment in construction and installation projects, not included in this expense.

(5) This item includes land reclamation fees and resettlement fees.

(6) The expenses incurred in leveling the land, removing the original obstacles and arranging the construction site shall be included in the investment of the construction project.

Baidu Encyclopedia-Compensation for Land Requisition and Demolition