受到经济全球化的影响,外资企业股东股权转让活动十分活跃,在股权转让活动当中出现的所得税问题一直是社会关注的焦点话题。我国针对外资企业的股东股权转让涉及到的税务问题,已经颁布《企业所得税法》,并适用于外资企业在中国投资的股权结构。相对于外资企业股东股权转让而言,对税务问题进行分析,内在价值及意义显著。 Affected by the economic globalization, the equity transfer activities of shareholders of foreign-funded enterprises are very active. The issue of income tax in the equity transfer activities has been the focus of public concern. Our country has already promulgated the “Enterprise Income Tax Law” for the tax issues involved in the shareholder equity transfer of foreign-funded enterprises and is applicable to the ownership structure of foreign-invested enterprises in China. Compared with the transfer of equity holders of foreign-funded enterprises, the analysis of tax issues has significant intrinsic value and significance.