国税总局最近发布了有关政策性搬迁所得税处理的两个新文件,与原文件相较,其所得税处理有很大的变化,核心变化是重置资产不再允许从搬迁收入中扣除,从细节方面来讲,新文件更规范,更全面,但也有一些有待完善之处,为更好的掌握政策,本文从实例出发进行了差异分析。 The State Administration of Taxation recently released two new documents on the handling of the policy of relocating income tax. Compared with the original document, the SAT has changed its income tax treatment a lot. The core change is that the asset replacement will no longer be allowed to be deducted from the relocation income. From the details In terms of new documents are more standardized and more comprehensive, but there are some areas for improvement. In order to better grasp the policies, this paper analyzes the differences from the examples.