Research On The Legal System Of Renunciation Tax

The renunciation tax is a special tax arrangement adopted by the state in accordance with the taxation system and it has been widely implemented in the international taxation system.Various countries generally advocate the implementation of resident tax jurisdiction and establish a renunciation tax system for tax residents who change their long-term resident status.At present,my country’s renunciation tax system is still blank and an operational tax system has not yet been formed.In recent years,many countries have gradually attributed the renunciation tax system to the personal income tax system.It is necessary for my country to learn from the legislative experience of other countries and learn from other countries that are beneficial to the construction of my country’s renunciation tax while conforming to the socialist legal system with Chinese characteristics.The legal system is established in accordance with the tax system of the Individual Income Tax Law.In the context of economic globalization,the ties between countries have become closer in many respects and the exchanges between the various parties have become more frequent.The construction of the renunciation tax system not only safeguards the country’s tax sovereignty,guarantees the stability of the country’s tax base and combats tax evasion,but also promotes the reform of the tax system,balances the distribution of tax revenue and mediates international tax jurisdiction.The body of this article is divided into four parts.The first part is the basic theory of renunciation tax.The renunciation tax refers to a tax system that levies income tax on all assets and income of the resident before the change when a resident taxpayer moves to another country or changes the status of a long-term resident;the renunciation tax is a special tax system under the existing tax system.The tax system is not an independent type of tax and should be attributed to the personal income tax.The renunciation tax system in my country is constructed within the scope of income tax based on the theory of tax fairness,tax sovereignty,and taxpayer rights.The second part is the necessity and feasibility of establishing a legal system for renunciation tax in my country.There are no obstacles to the establishment of the legal system for renunciation tax.Under the promotion of the new economic situation,it is necessary to build a renunciation tax system to crack down on tax evasion curb the outflow of assets and improve the tax collection and management system.The renunciation tax system is a supplementary development of personal income tax.Based on the preliminary formation of the renunciation tax tax collection system,it is feasible to construct a renunciation tax legal system that conforms to the national legal awareness and the trend of countries in the world.The third part is the legal system and evaluation of foreign renunciation tax.The legal systems of renunciation tax in the United States,France,Canada and Japan have gradually matured and the implementation of the renunciation tax system is increased for the purpose of tax avoidance.The basic system elements of renunciation tax in various countries have clear tax identification standards,reasonable tax collection and management methods and perfect protection of taxpayers’ rights,which provide valuable experience for the construction of my country’s renunciation tax legal system.The fourth part is the construction of my country’s legal system of renunciation tax.Our country chooses the narrow renunciation tax system generally adopted by other countries and targets taxpayers whose resident taxpayers immigrate to another country or change their nationality and change their status as taxpayers that cause all their assets and income to be transferred to other countries to change their tax obligations.According to the "Deemed Sales" rule Calculate the income for collection;design specific elements based on the tax system of personal income tax and draw on the tax period to learn from the deferred taxation rules adopted by most foreign countries;strictly regulate the tax collection and management of the renunciation tax and strengthen international tax collection and management cooperation based on mainly avoiding double taxation.Preliminary establishment of a legal system of renunciation tax with Chinese characteristics.