内容摘要：

离案股权转让涉及税种较多，本文从离岸股权转让涉及的有关税种出发，逐一剖析了离岸股权转让过程中的税收问题，并从税收政策和征管两个方面对加强离案股权转让税收管理提出了建议。

关键词：离岸股权转让　企业所得税　营业税　印花税

abstract:offshore equity transfer subjects to various taxes. starting with an elaboration of taxes concerning offshore equity transfer, this paper analyzes tax issues in the process of offshore equity transfer in detail and puts forward some suggestions on enhancing tax administration concerning offshore equity transfer from the viewpoints of tax policies and tax administration.

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