美国自20世纪60年代开始对退出国籍的申请人征收退籍税,虽然征税规模不大,但却有着特殊意义。随着中国境内人员参与跨国流动的意愿和规模日益增长,财富外流形势愈发严峻。因此,结合中国实际,研究美国退籍税的有关情况,对充分发挥税收职能,维护中国税收权益,具有一定的现实意义和长远意义。 Since the 1960s, the United States began to apply for the withdrawal of nationality tax on applicants who quit their nationalities. Although the tax scale is small, it has special significance. With the increasing willingness and scale of personnel in China to participate in cross-border flows, the situation of the outflow of wealth has become more and more severe. Therefore, considering the actual situation in China, it is of practical and long-term significance for us to study the status of U.S. deductible taxes in order to give full play to the taxation functions and safeguard the tax rights and interests of China.