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随着经济全球化趋势的加快，跨国公司迅速发展，使得人员的国际流动更加容易和频繁。劳动力跨国迁移的影响远远超出了劳动力市场的供求关系，形成了广泛的外部经济效应和社会效应。新增长理论认为，占一国人口总数很小比例的一部分高技能人员对一国经济的增长实际上起着很大的作用。由于高技能人员的跨国流动性较强，因而对于那些人才净流出的发展中国家而言，有必要加强这方面的认识，重新审视其人口流动政策。本文主要探讨了税收因素在人力资源国际流动中所起的作用以及与此相关的税收政策。
With the acceleration of economic globalization, the rapid development of transnational corporations has made the international mobility of personnel easier and more frequent. The transnational labor migration has far exceeded the supply and demand of the labor market and has formed a wide range of external economic and social effects. The new growth theory holds that a high proportion of highly skilled personnel, which make up a small proportion of the total population of a country, actually plays a large role in the economic growth of a country. As transnational mobility of highly skilled personnel is strong, it is necessary for developing countries that have a net outflow of talent to strengthen their understanding and re-examine their population migration policies. This article mainly discusses the role of taxation in the international mobility of human resources and the related taxation policies.