随着经济的发展,企业的投资行为越来越普遍,与之相伴的股权转让行为也日益增多。在企业股权转让过程中如何进行税务处理、税务筹划、规避税收风险等显得尤为重要。本文结合税收相关文件,对法人股东股权转让所得征收企业所得税的相关内容进行了探讨。从税收筹划的角度简单的介绍两种小方法以减少股权转让所得应缴企业所得税,以供投资者参考。 With the economic development, the investment behavior of enterprises is more and more common, accompanied by the share transfer behavior is also increasing. In the process of enterprise equity transfer tax treatment, tax planning, to avoid tax risk is particularly important. In this paper, tax related documents, the corporate shareholders of the equity transfer of income tax levied on the content were discussed. From the point of view of tax planning, two small methods are briefly introduced to reduce the corporate income tax payable on the equity transfer for investors’ reference.