Many people think that the government can get some compensation for land acquisition, but for these compensations, it is necessary to pay certain taxes and fees according to certain laws and regulations, so more and more people think that the compensation standard of government land acquisition is a bit low. Let's briefly introduce how the government collects land-related taxes and fees. 1. According to the current laws in China, the second paragraph of Article 8 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that business tax is not levied when the land owner transfers the land use right and the land user returns the land use right to the land owner. 2. The Notice of State Taxation Administration of The People's Republic of China on the Business Tax of Land Users Returning Land Use Rights to Land Owners (Guo [2008] No.277) also stipulates that when a taxpayer returns the land use rights to the land owners, as long as the local people's government at or above the county level issues an official document to recover the land use rights, it belongs to the land users to return the land use rights to the land owners, regardless of whether the source of funds for land acquisition compensation is government financial funds. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149), business tax is not levied. 3. Article 1 of the Notice of State Taxation Administration of The People's Republic of China on the Government's Recovery of Land Use Rights and Taxpayers' Compensation for Demolition (Guo [2009] No.520) stipulates that the official documents (Guo Fa [2008] No.277) on the recovery of land use rights by local people's governments at or above the county level in the Notice of State Taxation Administration of The People's Republic of China on the Return of Land Use Rights to Land Owners, including documents issued by local people's governments at or above the county level, shall be issued by the land management department after the approval of local people's governments at or above the county level. Four. Notice of State Taxation Administration of The People's Republic of China on the treatment of enterprise income tax in the income from enterprise policy relocation or disposal 1. The enterprise income tax treatment stipulated in the Notice belongs to the policy relocation caused by government actions, and the relocation caused by the enterprise itself shall not be implemented in accordance with the provisions of the Notice. The policy relocation income obtained by the relocated enterprises should be the income directly obtained from the government finance and land departments. The compensation obtained by the relocated enterprise directly from the enterprise that has obtained the land use right does not belong to the policy relocation income mentioned in the Notice. The income of enterprises from the policy relocation and disposal of assets other than land use rights can be handled with reference to the provisions of the Notice. If the relocated enterprise obtains compensation in kind, the income shall be recognized according to the fair value determined when signing the compensation agreement. 2. The income from policy relocation or disposal obtained by the relocated enterprise may not be included in the taxable income for the time being within five years from the date of the start of the relocation period stipulated in the government relocation announcement and documents. In the year when the five-year period expires, the enterprise shall, in accordance with the provisions of the Notice, include the actually obtained policy relocation income or disposal income into the current taxable income. After the expiration of five years, the policy relocation income or disposal income obtained again due to the same relocation behavior shall be fully included in the taxable income of the current period. 3. The items deducted from the relocation income or disposal income are limited to the following five items: expenditure on purchasing and building fixed assets of the same or similar nature or new ones before relocation, expenditure on purchasing land use rights, expenditure on improving other fixed assets, expenditure on technological transformation and expenditure on employee resettlement. Other expenses shall not be deducted from it. If an enterprise scrapped fixed assets or other assets due to relocation, or other expenses for resettling employees have been deducted before enterprise income tax, it shall not be included in the deduction. 4. When the relocation enterprise obtains the first annual tax return of policy relocation income or disposal income, it shall report the government relocation documents, announcements, documents that the original occupied land has been put up for auction, the total compensation income for policy relocation determined by the government, the revenue and expenditure budget of policy relocation income or disposal income, the replacement or improvement of fixed assets, the purchase of land use rights, technological transformation, the purchase of other fixed assets, resettlement plans or projects, etc. to its competent enterprise income tax. 5. At the expiration of the five-year period, the enterprise shall report to the competent tax authorities the actual expenditure plan, project approval documents, replacement of fixed assets and land use rights, purchase of other fixed assets, improvement of fixed assets, technological transformation, and employee placement. In particular, some enterprises want to know the answer to this question. In fact, in China, there is no need to pay any taxes and fees for land acquisition compensation, that is to say, the amount of compensation is assessed by the assessment company, so the land-expropriated person can get the corresponding compensation amount without withholding any taxes and fees.
Legal objectivity:
"Land Management Law of the People's Republic of China" Article 46 Where land is expropriated by the state, it shall be announced and implemented by the local people's government at or above the county level after being approved in accordance with legal procedures. The owner and user of the expropriated land shall, within the time limit stipulated in the announcement, go through the registration of land requisition compensation with the land ownership certificate to the land administrative department of the local people's government. Article 81 of the Land Management Law Article 73 of the Land Management Law Article 5 of the Regulations on Land Supervision in Sichuan Province