企业所得税汇算清缴专题十八丨政策性搬迁

Core Viewpoint - The article discusses the tax implications for companies undergoing policy-driven relocations, detailing the necessary documentation and procedures for reporting income tax related to such relocations [1][2]. Group 1: Definition of Policy-Driven Relocation - Policy-driven relocation refers to the movement of a company, either wholly or partially, due to public interest needs, initiated by the government [2]. - Examples of such needs include national defense, infrastructure projects, public welfare initiatives, and urban redevelopment [2]. Group 2: Documentation Requirements - Companies must submit relevant documents to the tax authority, including government relocation notices, relocation plans, compensation agreements, and asset disposal plans [5][7]. - Documentation must be submitted from the year the relocation begins until May 31 of the following year [5]. Group 3: Tax Clearance and Income Calculation - Companies must conduct a tax clearance when certain conditions are met, such as completing the relocation within five years or when the operational income exceeds 50% of the previous year's income [9][11]. - The relocation year is calculated from the actual start of the relocation process [12]. Group 4: Asset Purchase and Tax Deductions - Expenditures on newly purchased assets during the relocation cannot be deducted from relocation income [13].