3
20
11100000000018729R
国家税务总局北京市东城区税务局
个人所得税抵扣情况报告
11100000000018729R3002030017000
0
b5417f95-e9ae-48dc-a593-6ba4f4323ba7
a097eecb-f653-45f0-8713-9f0a95ce4c30
3
20
东城区税务局
110101000000
国家税务总局北京市东城区税务局
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
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）
1.天使投资个人转让未上市的初创科技型企业股权，享受投资抵扣税收优惠时，应于股权转让次月15 日内向主管税务机关报告。（来源《国家税务总局关于创业投资企业和天使投资个人税收政策有关问题的公告》（国家税务总局公告2018 年第43 号）第二条第二款）
2.合伙创投企业的个人合伙人享受投资抵扣税收政策的，合伙创投企业应在投资初创科技型企业满2 年后的每个年度终了后3 个月内，向合伙创投企业主管税务机关报告。（来源《国家税务总局关于创业投资企业和天使投资个人税收政策有关问题的公告》（国家税务总局公告2018 年第43 号）第二条第二款）
3.核对资料是否齐全、填写内容是否完整。
{"IS_GUIDE":"1","ONLINE_DECLARE_SYSTEM_MODE":"99","SERVICE_OBJCT":"","IS_CONSTRUCTION":"0","CL_SERVICE_TYPE":"","APP_CODE_ID":"","YESNO_CITY_UNICOM":"1","CROSS_AREA":"","ISSHOHCENTER":"0","WECHAT_CODE_ID":"","FINANCIAL":"","LITTLEPROGRAM_CODE_NAME":"","CROSS_AREA_ALL":"","CROSS_PROVINCE":"","ALIAS_NAME":"[\"个人所得税\", \"个税\"]","EAR_DISABILITY_GRAD":"","LIB_DISABILITY_GRAD":"","SPEAK_DISABILITY_GRAD":"","REGISTER":"","ONLINE_HANDLING_DEPTH_STANDARD":"02","APPROVAL_TYPE":"1","MIND_DISABILITY_GRAD":"","ACCEPTSERVICE":"99","YWBLX_ID":"a097eecb-f653-45f0-8713-9f0a95ce4c30","ONLINE_DECLARE_SYSTEM_DEPT":"","CONSTRUCTION_EXPANSION":"0","EMPOWER":"0","EXEMPT_MATERIALS":"","LITTLEPROGRAM_CODE_ID":"","EYE_DISABILITY_GRAD":"","ISMONVEINCENTER":"0","BUSINESS_APPROVAL_DEPT":"国家税务总局","ITEM_ATTRIBUTE":"01^03^04^11","CROSS_AREA_ATEXT":"","AGE":"","BGSYSTEM_APPROVAL_OTHER":"金税三期系统","WIT_DISABILITY_GRAD":"","WECHAT_CODE_NAME":"","DISABILITY_TYPE":"","IS_ENABLE_CERTIFICATE_SHARE":"","ONLY_ID":"160ddd63-75dd-45e4-9aaf-265c9a7e3ae3","YES_NO_OPEN":"1","BGSYSTEM_APPROVAL_NAME":"其他","APP_CODE_NAME":"","HOLDER":"","VERSION":"20241125"}
[{"ID":8300785,"TASKGUID":"b5417f95-e9ae-48dc-a593-6ba4f4323ba7","T_ID":"f4f211bc-24f4-46a3-b419-8a314bc6d523","P_ID":"","NAME":"个人所得税抵扣情况报告类型","NODE_LEVEL":1,"NODE_PATH":"/f4f211bc-24f4-46a3-b419-8a314bc6d523","CHILD_COUNT":2,"ORDER_NUM":1,"SERIAL_NUMBER":"1","CONDITION_ATTR":"01","IS_RADIO":"1","IS_SUPPORT":"1","SUMMARY":"1 个人所得税抵扣情况报告类型\n\t1.1 天使投资个人情况报告\n\t1.2 合伙创投企业情况报告","CD_TIME":"Mar 6, 2026 11:54:30 AM","CD_BATCH":"2026030600012","DISTRIBUTETAG":"all-data^non-investment^11100000000018729R^110101000000^non-construction^11110000000026534D^non-construction_expansion","DATAJSONTEXT":"{\"VERSION\":\"20220810\",\"TREE_TYPE\":\"\",\"CONSULTATION_QA\":\"\"}","parOrder":"","proOrder":"1","newOrderNum":"001","itemGuideConditionRelatedList":[]},{"ID":8300783,"TASKGUID":"b5417f95-e9ae-48dc-a593-6ba4f4323ba7","T_ID":"3a1696a5-f81f-4052-bd12-b138f58d1a0e","P_ID":"f4f211bc-24f4-46a3-b419-8a314bc6d523","NAME":"天使投资个人情况报告","NODE_LEVEL":2,"NODE_PATH":"/f4f211bc-24f4-46a3-b419-8a314bc6d523/3a1696a5-f81f-4052-bd12-b138f58d1a0e","CHILD_COUNT":0,"ORDER_NUM":1,"SERIAL_NUMBER":"1.1","CONDITION_ATTR":"02","IS_RADIO":"","IS_SUPPORT":"","CD_TIME":"Mar 6, 2026 11:54:30 AM","CD_BATCH":"2026030600012","DISTRIBUTETAG":"all-data^non-investment^11100000000018729R^110101000000^non-construction^11110000000026534D^non-construction_expansion","DATAJSONTEXT":"{\"VERSION\":\"20220810\",\"TREE_TYPE\":\"\",\"CONSULTATION_QA\":\"\"}","parOrder":"","proOrder":"","newOrderNum":"001.001","itemGuideConditionRelatedList":[{"ID":26827039,"TASKGUID":"b5417f95-e9ae-48dc-a593-6ba4f4323ba7","T_ID":"3a1696a5-f81f-4052-bd12-b138f58d1a0e","G_ID":"3e459ad2-34ba-4959-8465-c30ca779856e","M_CODE":"102132","MATERIAL_ID":"89ba70fe-0211-40c7-a6b6-68b5e56b506e","CD_TIME":"Mar 6, 2026 11:54:30 AM","CD_BATCH":"2026030600012","DISTRIBUTETAG":"all-data^non-investment^11100000000018729R^110101000000^non-construction^11110000000026534D^non-construction_expansion","DATAJSONTEXT":"{\"VERSION\":\"20210903\"}"},{"ID":26827050,"TASKGUID":"b5417f95-e9ae-48dc-a593-6ba4f4323ba7","T_ID":"3a1696a5-f81f-4052-bd12-b138f58d1a0e","G_ID":"785f0af8-596f-42c1-a32e-c50ca9c79968","M_CODE":"102132","MATERIAL_ID":"22d8a0c5-a2dc-4959-8aa2-6d94579c359c","CD_TIME":"Mar 6, 2026 11:54:30 AM","CD_BATCH":"2026030600012","DISTRIBUTETAG":"all-data^non-investment^11100000000018729R^110101000000^non-construction^11110000000026534D^non-construction_expansion","DATAJSONTEXT":"{\"VERSION\":\"20210903\"}"}]},{"ID":8300784,"TASKGUID":"b5417f95-e9ae-48dc-a593-6ba4f4323ba7","T_ID":"82dd84c6-3391-4ddf-a716-fcfdad6eac9f","P_ID":"f4f211bc-24f4-46a3-b419-8a314bc6d523","NAME":"合伙创投企业情况报告","NODE_LEVEL":2,"NODE_PATH":"/f4f211bc-24f4-46a3-b419-8a314bc6d523/82dd84c6-3391-4ddf-a716-fcfdad6eac9f","CHILD_COUNT":0,"ORDER_NUM":2,"SERIAL_NUMBER":"1.2","CONDITION_ATTR":"02","IS_RADIO":"","IS_SUPPORT":"","CD_TIME":"Mar 6, 2026 11:54:30 AM","CD_BATCH":"2026030600012","DISTRIBUTETAG":"all-data^non-investment^11100000000018729R^110101000000^non-construction^11110000000026534D^non-construction_expansion","DATAJSONTEXT":"{\"VERSION\":\"20220810\",\"TREE_TYPE\":\"\",\"CONSULTATION_QA\":\"\"}","parOrder":"","proOrder":"","newOrderNum":"001.002","itemGuideConditionRelatedList":[{"ID":26827036,"TASKGUID":"b5417f95-e9ae-48dc-a593-6ba4f4323ba7","T_ID":"82dd84c6-3391-4ddf-a716-fcfdad6eac9f","G_ID":"c985e424-9e50-4de8-aabc-06ab6ee952b5","M_CODE":"102295","MATERIAL_ID":"e336774f-e7ff-4c0b-92b0-0b509575650a","CD_TIME":"Mar 6, 2026 11:54:30 AM","CD_BATCH":"2026030600012","DISTRIBUTETAG":"all-data^non-investment^11100000000018729R^110101000000^non-construction^11110000000026534D^non-construction_expansion","DATAJSONTEXT":"{\"VERSION\":\"20210903\"}"}]}]
2
1^2^3^4^5^6^9
https://yzt.beijing.gov.cn/am/oauth2/authorize?service=bjzwService&response_type=code&client_id=000018630_04&scope=cn+uid+idCardNumber+reserve3+extProperties+credenceClass&redirect_uri=https%3A%2F%2Fetax.beijing.chinatax.gov.cn%2Fsso%2Fbj%2Ftysfrz%2Findex.do%3Fsf%3Dfr%26ts%3D1568772888192%26encoded%3Dfalse
政务服务> 办事指南
个人所得税抵扣情况报告
北京市
切换简洁版
加入收藏
办事指南打印
手机查看
指南分享
申请材料
办理流程
结果名称及样本
设定依据
收费依据及标准
常见问题
请选择情形：
情形引导
