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国家税务总局北京市东城区税务局
非居民企业股权转让适用特殊性税务处理的备案
11100000000018729R3002030042000
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东城区税务局
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国家税务总局北京市东城区税务局
东城区政务服务中心:工作日,09:00-17:00,(延时服务时间:工作日上午08:30-9:00,下午17:00-17:30,(法定节假日除外,延时服务需预约));东城区政务服务中心税务服务分中心:工作日上午09:00-12:00，下午13:30-17:30
东城区政务服务中心:北京市东城区珠市口东大街12号1层综合窗口
东城区政务服务中心税务服务分中心:北京市东城区珠市口东大街14号（综合窗口）综合窗口
非居民企业股权转让选择特殊性税务处理的，应于股权转让合同或协议生效且完成工商变更登记手续30日内进行备案。属于《财政部 国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税〔2009〕59号）第七条第（一）项情形的，由转让方向被转让企业所在地所得税主管税务机关备案；属于第七条第（二）项情形的，由受让方向其所在地所得税主管税务机关备案。（来源：《国家税务总局关于非居民企业股权转让适用特殊性税务处理有关问题的公告》国家税务总局公告2013年第72号第二条第一款）
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政务服务> 办事指南
非居民企业股权转让适用特殊性税务处理的备案
北京市
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