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11100000000073269U
国家税务总局北京市门头沟区税务局
科技成果转化暂不征收个人所得税备案
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门头沟区税务局
110109000000
国家税务总局北京市门头沟区税务局
工作日上午09:00-12:00,下午13:30-17:00
北京市门头沟区税务局第一办公区:北京市门头沟区石龙工业区雅安路9号一层综合窗口;北京市门头沟区政务服务中心:北京市门头沟区滨河路72号二层综合窗口
1.按照《国家税务总局关于促进科技成果转化有关个人所得税问题的通知》(国税发〔1999〕125号)和《国家税务总局关于取消促进科技成果转化暂不征收个人所得税审核权有关问题的通知》(国税函〔2007〕833号)规定,将职务科技成果转化为股份、投资比例的科研机构、高等学校或者获奖人员,应在授(获)奖的次月15日内向主管税务机关备案,报送《科技成果转化暂不征收个人所得税备案表》(见附件1)。技术成果价值评估报告、股权奖励文件及其他证明材料由奖励单位留存备查。(国家税务总局公告2016年第5号)第一条)
2.核对资料信息是否齐全、填写内容是否完整。
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[]
2
1^2^3^4^5^6^9
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