在企业股权转让交易中,经常会碰到一类交易,即企业先签订股权转让协议确认转让价格和相关权利义务,但由于种种原因暂不能及时办理股权过户变更登记,而约定未来某一时点履行变更登记义务,最终完成交易。笔者将此种交易称为“股权预转让行为”。纳税人要完成股权预转让交易,通常存在三个时点:股权评估基准日、股权转让协议生效日和股权过户变更登记日。《国家税务总局关于贯彻落实企业所得税法若干税 In the enterprise equity transfer transaction, often encounter a class of transactions, that is, the company first signed equity transfer agreement to confirm the transfer price and related rights and obligations, but due to various reasons can not timely for registration of equity transfer change, and agreed to fulfill sometime in the future Change registration obligations, the final completion of the transaction. The author calls the transaction “pre-transfer of equity”. Taxpayers to complete the pre-transfer of shares of the transaction, there are usually three points: the equity evaluation base date, the effective date of equity transfer agreement and equity transfer registration date. State Administration of Taxation on the implementation of a number of corporate income tax law