在有限责任公司改制为股份有限公司的过程中,有限责任公司的净资产要折算为股份有限公司的股份,同时要通过定向增发股票、股东间相互转让股份等方式调整公司的股权结构。在此过程中,公司股东会取得股票股利、股权转让所得,由此会产生企业所得税或个人所得税纳税义务。本文主要分析在股份制改造过程中公司股东的所得税处理。 In the process of restructuring a limited liability company into limited liability companies, the net assets of a limited liability company should be converted into shares of a limited liability company. At the same time, the ownership structure of the company should be adjusted through the private placement of shares and the transfer of shares among shareholders. In the process, the shareholders will get stock dividends, equity transfer of income, which will generate corporate income tax or personal income tax liability. This article mainly analyzes the income tax treatment of the shareholders of the company in the process of shareholding reform.