西方国家陆续征收退出税,有其必然性和重要性,值得我国借鉴。我们应当以马克思主义税收理论为基础,依据我国现阶段的国情和民意,尽快设立退出税制。本文首先阐述世界各国的退出税,然后阐述马克思税收理论与退出税的关系,最后着重分析我国设立退出税的价值考量和可行性,强调这是贯彻以人民为中心的发展思想的重要措施,符合共富共享的目标和广泛的民意基础。 It is necessary and inevitable for our western countries to impose their withdrawal tax. We should, based on the Marxist tax theory and on the basis of China’s current national conditions and public opinion, set forth an exit tax system as soon as possible. This article first elaborates the exit tax of all countries in the world, and then elaborates the relationship between Marx’s tax theory and exit tax. At last, it emphatically analyzes the value consideration and feasibility of establishing exit tax in our country, emphasizes that this is an important measure to carry out the people-centered development idea, The goal of sharing a total of wealth and a broad public opinion base.