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弃籍税是对放弃既有国籍者的税制安排。弃籍税可在一定程度上抑制富豪移民,体现税收调节经济发展和收入分配的功能,打击避税行为并防止资产外流。本文研究开征弃籍税,规定清税为放弃国籍的前置条件,建议拓宽税务机关获取涉税信息的渠道,加强国际税收征管合作和情报交换,完善个人纳税申报制度,依托信用体系建设,强化弃籍税实施的事中事后管理。
Abandonment tax is a tax arrangement for those who have renounced existing nationalities. Abandonment tax can curb regal immigration to a certain extent, reflecting the function of tax regulation of economic development and income distribution, combat tax avoidance and prevent the outflow of assets. This paper studies the introduction of tax deregulation, the provisions of the pre-tax conditions to abandon the nationality of the preconditions, it is proposed to broaden the tax authorities access to tax information, strengthen international tax collection and management cooperation and intelligence exchange, improve the personal tax reporting system, relying on the credit system, strengthen Abandoned tax implementation of the incident management.