当前,因城市建设规划、城市改造等原因,为数不少的企业会碰到拆迁,取得拆迁补偿。拆迁补偿的形式有实物补偿和货币补偿。企业取得的拆迁补偿收入如何进行会计处理,是否应该纳税,如何纳税,成为企业会计人员面临的一道难题。本文旨在根据国家现行财务会计制度和税收法律法规的规定,探讨企业获得的拆迁补偿收入的会计处理和涉税问题。 At present, due to urban construction planning and urban renewal, a large number of enterprises will encounter demolition and obtain demolition compensation. The form of demolition compensation in kind and monetary compensation. How the enterprise obtains the compensation for demolition income for accounting treatment, whether it should pay taxes and how to pay taxes has become a problem for accounting personnel in enterprises. The purpose of this paper is to discuss the accounting treatment and tax-related issues of compensation income for demolition and relocation acquired by enterprises according to the provisions of the current national financial accounting system and tax laws and regulations.