根据《企业政策性搬迁所得税管理办法》(国家税务总局公告2012年第40号发布),企业政策性搬迁,是指由于社会公共利益的需要,在政府主导下企业进行整体搬迁或部分搬迁。企业因政策性搬迁,可以得到土地使用权归还补偿款、建筑物等资产补偿款、停业停产损失补偿款等。本文就企业取得补偿款涉及的 According to the Administrative Measures for Enterprise Income Taxes on Enterprise Policy Relocation (Announcement No.40 of 2012 by the State Administration of Taxation), the policy-based relocation of enterprises refers to enterprises relocating or partial relocating under the government-led enterprises due to the needs of social public interests. Enterprises due to the relocation of the policy, you can get the land use right to return the compensation, buildings and other assets, compensation, stop production loss compensation. This article related to compensation obtained by the enterprise