3
20
111000000000187022
国家税务总局北京市平谷区税务局
个人所得税递延纳税报告
1110000000001870223002030014000
0
8e999fe1-d662-407b-ba31-5799942ec5f2
f0394b53-9f99-449a-9406-115bc03c94da
3
20
平谷区税务局
110117000000
国家税务总局北京市平谷区税务局
平谷区政务服务中心：法定工作日: 上午: 09:00 - 12:00; 下午: 12:00 - 17:00; (延时服务时间: 工作日上午08:30 - 09:00; 下午17:00 - 17:30; 周六上午08:30 - 12:30法定节假日除外，延时服务需预约; )；
平谷区政务服务中心：北京市平谷区林荫北街13号（信息大厦）85-87号窗口；
1.非上市公司实施符合条件的股权激励，个人选择递延纳税的，非上市公司应于股票(权)期权行权、限制性股票解禁、股权奖励获得之次月15日内，向主管税务机关报送《非上市公司股权激励个人所得税递延纳税备案表》、股权激励计划、董事会或股东大会决议、激励对象任职或从事技术工作情况说明等。实施股权奖励的企业同时报送本企业及其奖励股权标的企业上一纳税年度主营业务收入构成情况说明。（国家税务总局公告2016年第62号第一条第五款）
2.上市公司实施股权激励，个人选择在不超过12个月期限内缴税的，上市公司应自股票期权行权、限制性股票解禁、股权奖励获得之次月15日内，向主管税务机关报送《上市公司股权激励个人所得税延期纳税备案表》。上市公司初次办理股权激励备案时，还应一并向主管税务机关报送股权激励计划、董事会或股东大会决议。（国家税务总局公告2016年第62号第一条第五款）
3.个人以技术成果投资入股境内公司并选择递延纳税的，被投资公司应于取得技术成果并支付股权之次月15日内，向主管税务机关报送《技术成果投资入股个人所得税递延纳税备案表》、技术成果相关证书或证明材料、技术成果投资入股协议、技术成果评估报告等资料。（国家税务总局公告2016年第62号第一条第五款）
4.个人因非上市公司实施股权激励或以技术成果投资入股取得的股票(权)，实行递延纳税期间，扣缴义务人应于每个纳税年度终了后30日内，向主管税务机关报送《个人所得税递延纳税情况年度报告表》。（国家税务总局公告2016年第62号第一条第六款）
5.建立年金计划的单位应于建立年金计划的次月15日内，向其所在地主管税务机关报送年金方案、人力资源社会保障部门出具的方案备案函、计划确认函以及主管税务机关要求报送的其他相关资料。年金方案、受托人、托管人发生变化的，应于发生变化的次月15日内重新向其主管税务机关报送上述资料。（（财税〔2013〕103 号）第四条）
6.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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