股权是股东因出资而享有的权利,是一种与物权、知识产权、债权等并列的权利。股权产生之后,股权转让市场也随之形成。股权转让市场有上市股权转让市场和非上市股权转让市场之分。上市股权转让要缴纳证券交易印花税。但非上市股权转让由于股权属性界定不清,目前处于税收政策缺位状态。本文通过对股权属性的界定,提出开征股权交易税的建议。 Equity is the shareholder’s right to enjoy the capital contribution, which is a right that is tied with the property rights, intellectual property rights and claims. After the equity generation, the equity transfer market also will be formed. Equity transfer market has listed shares transfer market and unlisted equity transfer market. Transfer of listed shares to pay stock transactions stamp duty. However, the transfer of non-listed equity is unclear because of the ownership of equity and is currently in the absence of tax policy. Through the definition of the ownership of equity, this paper puts forward the proposal of introducing the equity tax.