退出国籍税收政策:美国经验及启示

Expatriation Tax: An Introduction of the US Experience and Its Implications

本文着重介绍了美国退出国籍税收政策的背景及历史沿革,希望为我国税收政策的完善提供借鉴。在美国,退出国籍税收政策涉及联邦个人所得税、联邦遗产税和赠与税。笔者认为,如果将来我国对财产转让所得全部开征个人所得税及开征遗产税与赠与税的话,必须完善退出国籍税收政策,堵塞税收漏洞。更重要的是,税务机关与金融部门、各产权登记部门的涉税信息共享及国际税收协作是退出国籍税收政策实施的前提。

By introducing the background and history of expatriation tax in the US, this paper intends to provide some references to improve related tax policies in China. Expatriation tax policy involves federal income tax, federal estate tax and gift tax. China should perfect expatriation tax policy and plug tax loophole if China intends to levy personal income tax on the income from the transfer of property. More importantly, among financial sector and property registration department is the we consider that a developed information-sharing system premise of the implementation of expatriation tax in China.