论个人所得税制语境下我国弃籍税制的构建
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引用本文:刘继虎,王湘平.论个人所得税制语境下我国弃籍税制的构建[J].湖南大学学报社会科学版,2019,(3):140-146
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刘继虎,王湘平 (中南大学 法学院,湖南 长沙410083) 
中文摘要: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。
中文关键词:弃籍税  个人所得税制  弃籍税制
 
On Establishing the Expatriation Taxation in the Context of the Individual’s Income Taxation
Abstract: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.
keywords:expatriate tax  Individual’s Income Taxation  expatriation taxation
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