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关于公司租房拆迁补偿有什么要求的？拆迁补偿需要缴纳营业税吗？

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关于公司租房拆迁补偿有什么要求的？拆迁补偿需要缴纳营业税吗？

浏览：46次 | 提问时间： 07-22 11:28

58年父亲是机械厂的员工，公司当时分配的房屋全部属于租赁房（瓦房），合同：每月每平方3块，房屋不得进行私拆自盖。就这样一直住到05年的时候家里实在是邋遢的受不了拉，因为这几十年下来都说拆迁的通知，所以一家人商量重新装修，铺地板砖，吊顶等等一系列花费2多万元，可是2023年4月30突然房管局在村子周围贴出大量拆迁公告5月20日118户居民必须全部迁出，房管局安排不同性质的廉租房。我现在就想问问了解相关拆迁知识的亲人们，这老房子多年没人管理，也没人关心，房屋倒塌漏水等等问题全部是租住人自行处理，现在突然要拆迁，我们这些人这麽多年来对房子的经济付出，谁来补偿好多家都是近几年才装修的，都花了不少钱，房管局就负责安排廉租房，难道就没其他说法了吗

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2个答案

多么哇塞的姑娘 07-22 11:37

首先一点个人得到土地拆迁补偿是不需要缴纳营业税的.因为,个人不是纳税主体,而且土地拆迁补偿也不在营业税纳税范围.其次,关于开发公司要发票入账问题:如果是个人得到的土地拆迁补偿,一可以通过银行开据的付款凭证,个人签字领取即可;二是如果支付的是现金,则必须有现金收条,一般是开发公司制作付款凭证,收款方签字按手印即可.如果是单位得到的土地拆迁补偿,由企业出据收款证明.无论什么情况都不需要开发票.个人取得的拆迁补偿款，只要是按照国家有关城镇房屋拆迁补偿管理办法规定标准取得的，就可免征个人所得税。而转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人，均为土地增值税纳税义务人。但因国家建设需要依法征用、收回的房地产免征土地增值税。国家建设需要依法征用、收回的房地产，是指因城市实施规划、国家建设的需要而被政府批准征用的房产或收回的土地使用权。因此对个人房产因城市规划需要而被拆迁取得的补偿费收入，同样免征土地增值税。??因此您不会出现交营业税的问题，个人所得税、土地增值税也是免交的。

我张开双手却只能拥抱风 07-22 11:45

、2020年7月13日，国土部发布《关于进一步做好征地管理工作的通知》，要求拆迁补偿既要考虑被拆迁的房屋，还要考虑被征收的宅基地。房屋拆迁按建筑重置成本补偿，宅基地征收按当地规定的征地标准补偿。请参考!

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