根据我国税法的现有规定 ,资产转让应缴纳营业税 ,而股份转让不缴纳营业税。但是在实践中却经常发生资产转让和营业转让难以认定 ,导致各方对于是否应缴纳营业税发生争议。本文对认定资产转让、股份转让过程中的争议问题进行了论证分析 ,提出了区分资产转让和股份转让最重要的判断标准。 According to the existing provisions of the tax law of our country, the transfer of assets should pay business tax, while the transfer of shares is not pay sales tax. However, in practice, it is often difficult to identify the transfer of assets and the transfer of business, resulting in a dispute over whether business taxes should be paid. This dissertation analyzes and argues the controversial issues in the process of assets transfer and share transfer, and puts forward the most important criterion to distinguish the transfer of assets from the transfer of shares.