论个人所得税制语境下我国弃籍税制的构建  

On Establishing the Expatriation Taxation in the Context of the Individual's Income Taxation

作　　者：刘继虎[1] 王湘平[1] LIU Ji-hu;WANG Xiang-ping(School of Law, Central South University,Changsha 410083,China)

机构地区：[1]中南大学法学院,湖南长沙410083

出　　处：《湖南大学学报（社会科学版）》2019年第3期140-146,共7页Journal of Hunan University(Social Sciences)

基　　金：民政部"2016年度慈善事业创新和发展理论研究"部级课题"慈善信托税收优惠法律制度研究"[2016MZRJ022-09]

摘　　要：弃籍税是对弃籍者在全球范围内的所有财产的收益及其收入在弃籍时所征收的一种税。弃籍税在性质上归属于个人所得税,应当按照居民纳税人课税。弃籍税制的构建不仅可以防范税收流失,而且有助于深化税制改革、打击腐败行为和增强公民的国民意识。因此,在借鉴美国弃籍税的立法经验以及遵循尊重和保护基本人权、税收公平和成本补偿等原则的基础上,依照个人所得税制的税法要素构建我国弃籍税制度。The expatriation Tax is a kind of tax levied for the profit of selling an individual’s worldwide assets and his/her income on the expatriating day. It belongs to the Individual’s Income Taxation in nature, and is levied according to the principle of resident taxpayer. The expatriation tax can not only prevent the tax loss, but also conduces to deepening tax reform, combating corruption and enhancing national consciousness. Therefore, based on referring to the legislative experience and following respect and protection of human rights, tax fairness and cost reimbursement, the expatriation taxation is established accordingly in the context of the Individual’s Income Taxation.

关 键 词：弃籍税 个人所得税制 弃籍税制 

分 类 号：F812.42[经济管理—财政学]