3
20
11100000K0000228X6
国家税务总局北京市通州区税务局
个人所得税分期缴纳报告
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通州区税务局
110112000000
国家税务总局北京市通州区税务局
北京城市副中心政务服务中心: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09:00 - 13:00; )
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
1.个人以非货币性资产投资,一次性缴税有困难的,可合理确定分期缴纳计划并报主管税务机关备案,自发生上述应税行为之日起不超过5个公历年度内(含)分期缴纳个人所得税。(来源《财政部国家税务总局关于个人非货币性资产投资有关个人所得税政策的通知》(财税〔2015〕41号)第三条)
2.中小高新技术企业以未分配利润、盈余公积、资本公积向个人股东转增股本时,个人股东一次缴纳个人所得税确有困难的,可一次缴纳个人所得税确有困难的,可自行制定分期缴税计划,由企业向主管税务机关办理报告备自行制定分期缴税计划,由企业向主管税务机关办理报告备案,在不超过案,在不超过55个公历年度内(含)分期缴纳。个公历年度内(含)分期缴纳。(来源《财政部国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税〔2015〕116号)第三条第一项)
3.高新技术企业转化科技成果,给予本企业相关技术人员的股权奖励,个人一次缴纳税款有高新技术企业转化科技成果,给予本企业相关技术人员的股权奖励,个人一次缴纳税款有困难的,可自行制定分期缴税计划,由企业向主管税务机关办理报告备案,在不超过困难的,可自行制定分期缴税计划,由企业向主管税务机关办理报告备案,在不超过55个公历年个公历年度内(含)分期缴纳。度内(含)分期缴纳。(来源《财政部国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税〔2015〕116号)第四条第一项)
4.核对资料是否齐全,填写内容是否完整。
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2
1^2^3^4^5^6^9
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政务服务> 办事指南
个人所得税分期缴纳报告
北京市
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