按照现行营业税法规的规定，转让无形资产、不动产等应缴纳营业税，转让股权则无需纳税。但在实际操作中，这两种转让行为却经常被混淆，从而造成适用政策不当。针对这一问题，本文将结合有关事例，对如何区分资产转让与股权转让作一讲解。 在现代企业制度下，企业的所有权属于 In accordance with the provisions of the current business tax laws and regulations, sales tax should be paid on the transfer of intangible assets and immovable property, while the transfer of equity is not taxable. However, in practice, these two types of transfer are often confused, resulting in inappropriate policies. In response to this problem, this article will combine the case, on how to distinguish between asset transfer and share transfer to make a explanation. Under the modern enterprise system, the ownership of the enterprise belongs to it