随着经济全球化的发展,市场经济中也出现了股权转让的形式,其作为市场经济的资源有效配置手段正被广泛的采用,在我国的产业结构调整和资源优化配置中扮演着越来越重要的角色,随着股权转让方式的复杂化、牵涉的问题多样化,我国也出台了相应的法律政策来规范股权转让。当前我国的股权转让之中依然存在着“轻法律、重文件”的问题,对企业股权转让中的税收问题把握不准,甚至出现偷税漏税的现象。本文详细的阐述了企业股权转让中出现的税收问题,并提出了几点加强股权转让税收管理的建议,最后明确的提出了完善我国企业股权转让所得税法的相应措施。 With the development of economic globalization, the form of equity transfer also appears in the market economy. As an effective means of allocating resources in a market economy, it is being widely adopted. It plays an increasingly important role in the adjustment of industrial structure and optimal allocation of resources in our country. Important role, with the complexity of equity transfer, involving a variety of issues, our country has also introduced a corresponding legal policy to regulate the transfer of shares. At present, there still exist the problem of “light law and heavy document” in the equity transfer in our country, the uncertainty of the taxation problem in the transfer of the enterprise equity and even the phenomenon of tax evasion and tax evasion. This article elaborates on the tax issues that arise in the process of equity transfer and puts forward some suggestions on how to strengthen the tax administration of equity transfer. Finally, it puts forward the corresponding measures of perfecting our country’s enterprise equity transfer income tax law.