2009年6月12日,在国际金融危机肆虐的背景下,国家税务总局出台了《关于加强股权转让所得征收个人所得税管理的通知》(国税函[2009]285号,以下简称285号文),对个人股权转让的个人所得税问题进行了规范。回顾285号文的主要精神:一是规定个人股权转让办理变更手续前应该到税务机关进行申报纳税,并凭借完税证明、不征税证明或免税证明到工商机关 On June 12, 2009, in the context of the international financial crisis, the State Administration of Taxation issued the Circular on Strengthening the Administration of the Collection of Personal Income Tax on the Equity Transfer Income (Guo Shui Han [2009] No. 285, hereinafter referred to as Circular 285) Personal equity transfer of personal income tax issues have been standardized. Recalling the main spirit of the 285th article: First, the provisions of the transfer of personal equity should apply for change before the tax authorities to declare and pay taxes, and with the tax certificate, tax certificate or tax exemption certificate to the industrial and commercial authorities