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随着工业化进程的推进和社会经济的发展,人类社会活动中农业活动的比重下降,非农业活动的比重上升,与这种经济结构变动相适应,乡村人口与城镇人口实现了此消彼长。城镇化过程中典型的特征就是城中村和郊区的拆迁改造工程,在这些城市改造中会产生诸多问题。而在社会上影响比较大和经常见于报端并且对于被拆迁户影响最大的就是拆迁款项数额问题,伴随着越来越多的拆迁,一个很隐形的问题,也越来越被人们重视,这就是关于拆迁中的涉税问题。本文就城市改造中拆迁补偿款的涉税问题进行浅析,力图起到抛砖引玉的作用。
With the progress of industrialization and the development of society and economy, the proportion of agricultural activities in human social activities has dropped and the proportion of non-agricultural activities has risen. Adapting to this change in economic structure, rural population and urban population have been phased out. Typical features of urbanization are the demolition and renovation of villages and suburbs in cities and towns, and many problems will arise in the transformation of these cities. In the community, the impact is relatively large and often found in the newspapers and for the relocated households most affected the amount of demolition is the amount of the problem, with more and more demolition, a very invisible problem, but also more and more attention, which is about Tax issues in demolition. This article analyzes the tax-related problems of demolition compensation funds in urban renewal, trying hard to play a valuable role.