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国家税务总局北京市通州区税务局
非居民企业股权转让适用特殊性税务处理的备案
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110112000000
国家税务总局北京市通州区税务局
政务中心：工作日，8:30-17:30；周六，9:00-13:00(法定节假日除外)；专业大厅：工作日，上午 08:30-12:00，下午 13:30-17:00
北京市通州区税务局第一税务所：北京市通州区玉桥西里71号综合窗口
北京城市副中心政务服务中心：北京市通州区新华东街48号二区（东南角）（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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非居民企业股权转让适用特殊性税务处理的备案
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