股权转让是现代企业常见的资本运作行为,其税务处理也是各国公司税收制度中的一个重要内容。股权转让与其他财产转让一样,其收益的性质属于资本利得。但股权转让所得与其他财产转让所得有一个很大的不同,在于它并非单纯的财产处置收益,还可能包含了“持有收益”的成分,即转让人在持有股权期间基于被投资企业经营活动的利润而应享有的权益增长部分。 Equity transfer is a common operation of capital in modern enterprises. Tax treatment is also an important part of corporate taxation system in various countries. Equity transfers, like other property transfers, have a nature of capital gains. However, there is a big difference between the income from equity transfer and other income from property transfer, in that it is not a mere property disposal proceeds, but may also contain a component of “holding income”, that is, The profits of the business activities should enjoy the growth of equity.