富豪移民、资产转移与中国退籍税制度设计  

Millionaires' Emigration, Property Transfer and Design of China's Expatriation Tax

作　　者：樊丽明[1] 李昕凝[2] 白玉[3] 郭霏 Fan Liming Li Xinning Bai Yu Guo Fei

机构地区：[1]上海财经大学 [2]上海国家会计学院 [3]上海财经大学公共经济与管理学院 [4]上海市长宁区国家税务局 [5]上海市地方税务局长宁区分局

出　　处：《财政研究》2016年第12期78-91,100,共15页Public Finance Research

基　　金：国家税务总局2015年度税收前沿课题<退出国籍税国际比较研究>;国家社会科学基金重大项目<深化收入分配制度改革的财税机制与制度研究>(13&ZD031)的部分成果

摘　　要：近年来我国富豪移民及资产转移规模和增速惊人,既不利于经济稳定发展和社会公平的实现,也侵害国家税收主权、造成税收流失,如何防范以逃避国家税收、转移违法所得为目的的财富外流,是我国税收治理面临的一大挑战。退籍税制度是部分发达国家的应对措施之一,可供借鉴。本文在研究我国富豪移民、资产转移现状及效应,以及我国实施退籍税制度可能面临的一系列现实问题的基础上,认为我国有必要尽快研究制定退籍税制度,并提出了退籍税制度的构建原则及设计大纲,最后对相关配套条件的需求进行了讨论。In recent years, a large number of millionaires have emigrated from China and transferred their properties and assets abroad. It brings a challenge for tax sovereignty completeness and results in related tax revenue loss. Furthermore, it would also do harm to economic stabilization and social fairness. Expatriation tax, implemented in several developed countries, is one of the useful measurements to deal with this kind of issue. Based on an overview of both the status quo and effects of Chinese millionaires＇ emigration and property transfer, this paper discusses whether China should carry out expatriation tax, and considers it as an effective institution which should be introduced to our tax system. Then it proposes three principles and a framework of China＇s expatriation tax, as well as points out some supporting conditions in need.

关 键 词：退籍税 个人所得税 资本利得税 

分 类 号：F812.42[经济管理—财政学]