我国内地高净值人群海外移民财富流失测算及经济分析  

Estimation and Economic Analysis of Migration and Wealth Loss of high-net-worth Individuals

作　　者：陈初昇[1] 赵晓阳 衣长军[1] CHEN Chu-sheng;ZHAO Xiao-yang;YI Chang-jun(Business School of Huaqiao University,Quanzhou 362021,Fujian,China)

机构地区：[1]华侨大学工商管理学院,福建泉州362021

出　　处：《中国流通经济》2023年第2期105-117,共13页China Business and Market

基　　金：2022年中国侨联课题“全球华侨华人网络对中国企业跨国投资区位选择与投资效率影响研究”(22BZQK228)。

摘　　要：高净值人群海外移民与财富流失加剧了贫富差距,阻碍了共同富裕目标的实现,是全球各国面临的共同挑战。在厘清我国内地高净值人群海外移民动因的同时,手工整理我国内地海外移民数据,统计2008—2020年我国内地移民海外或取得境外永久居留权的高净值人群的数量规模,并在此基础上测算出我国内地高净值人群移民财富流失金额。研究发现,截至2020年,我国内地高净值人群通过投资移民、移民移居或海外资产配置所产生的财富流失金额高达14.91万亿元;2008—2020年我国内地高净值人群海外移民带来的个人所得税流失金额共约1.2万亿元。高净值人群海外移民会对我国经济造成一定影响:导致个人所得税流失,拉大贫富差距;冲击外汇体制,危及经济安全;阻碍中国式现代化建设。因此,我国应建立和完善退籍税制度;提高医疗、教育和金融服务水平;完善高层次海外华侨华人回流机制;推进税收征管数字化,建立高净值人群信息档案;搭建国内高净值人群与海外华商“双向赋能”合作平台。The migration and wealth loss of high-net-worth individuals not only exacerbate the gap between the rich and the poor,but also hinder the realization of the goal of common prosperity,which is a common challenge faced by countries around the world.While analyzing the migration motivation of China’s high-net-worth individuals,the authors calculate the number of Chinese high-net-worth individuals who migrated overseas or obtained permanent residency from 2008 to 2020 by manually collating the data of Chinese mainland migrants overseas.Based on this data,the authors estimate the amount of wealth lost by the migration of high-net-worth individuals in China.The results show that:by 2020,related wealth loss of high-net-worth individuals migration through investment migration,migration or overseas asset allocation has reached 14.91 trillion yuan;and the loss of individual tax due to the migration of high-net-worth individuals and the overseas asset allocation of high-net-worth individuals from 2008 to 2020 has reached 1.20 trillion yuan.The migration of high-net-worth individuals will has some impacts on China’s economy,such as the loss of individual tax and the widened gap between the rich and the poor,the impact on foreign exchange system and economic security,and the negative impact on the development of Chinese Modernization.So,we should,first,establish and perfect the expatriation tax system;second,we should improve the service level of medical treatment,education and finance;third,we should perfect the high-level overseas Chinese return mechanism;fourth,we should promote the digitization of tax collection and management,and establish an information file management mechanism for high-net-worth individuals;and fifth,we should build a"two-way empowerment"cooperation platform between domestic high-net-worth individuals and overseas Chinese businessmen.

关 键 词：高净值人群 移民 财富流失 共同富裕 

分 类 号：F812.42[经济管理—财政学]