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中国的城镇化建设步伐不断加快,房地产企业在房地产开发的过程中,会遇到拆迁补偿费用的问题。在拆迁补偿费用的会计处理工作和税务处理中存在一些问题需要认真分析。本论文针对房地产企业拆迁补偿费用的会计和税务处理问题展开研究。
The pace of China’s urbanization continues to accelerate, real estate companies in the real estate development process, will encounter demolition compensation costs. There are some problems in the accounting treatment and tax treatment of demolition compensation fees that need careful analysis. This dissertation studies the accounting and tax treatment problems of demolition compensation fees for real estate enterprises.