3
20
11100000000018729R
国家税务总局北京市东城区税务局
扣缴义务人报告自然人身份信息
11100000000018729R3002030003000
0
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3
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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9:00-12:00，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.第三十条纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还;纳税人自结算缴纳税款之日起三年内发现的，可以向税务机关要求退还，税务机关查实后应当立即退还。(来源《中华人民共和国税收征收管理法》第三十条)
2.第九条扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。
工资、薪金所得应纳的税款，按月计征，由扣缴义务人或者纳税义务人在次月七日内缴入国库，并向税务机关报送纳税申报表。特定行业的工资、薪金所得应纳的税款，可以实行按年计算、分月预缴的方式计征，具体办法由国务院规定。
个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴，由纳税义务人在次月七日内预缴，年度终了后三个月内汇算清缴，多退少补。
对企事业单位的承包经营、承租经营所得应纳的税款，按年计算，由纳税义务人在年度终了后三十日内缴入国库，并向税务机关报送纳税申报表。纳税义务人在一年内分次取得承包经营、承租经营所得的，应当在取得每次所得后的七日内预缴，年度终了后三个月内汇算清缴，多退少补。
从中国境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。(来源《中华人民共和国个人所得税法》第九条)
3.第二十二条被投资企业应当在董事会或股东会结束后5个工作日内，向主管税务机关报送与股权变动事项相关的董事会或股东会决议、会议纪要等资料。
被投资企业发生个人股东变动或者个人股东所持股权变动的，应当在次月15日内向主管税务机关报送含有股东变动信息的《个人所得税基础信息表(A表)》及股东变更情况说明。主管税务机关应当及时向被投资企业核实其股权变动情况，并确认相关转让所得，及时督促扣缴义务人和纳税人履行法定义务。(来源<股权转让所得个人所得税管理办法(试行)>(国家税务总局公告2014年第67号发布)第二十二条)
4.第五条扣缴义务人首次向纳税人支付所得时，应当按照纳税人提供的纳税人识别号等基础信息，填写《个人所得税基础信息表(A表)》，并于次月扣缴申报时向税务机关报送。
扣缴义务人对纳税人向其报告的相关基础信息变化情况，应当于次月扣缴申报时向税务机关报送。
(来源《个人所得税扣缴申报管理办法(试行)》(国家税务总局公告 2018年第61号发布)第五条)
5.核对资料信息是否齐全、 填写内容是否完整。
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2
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