弃籍税要求一国公民在放弃国籍时缴纳一定税款,在部分发达国家以及发展中国家,对于放弃国籍者征税已经成为当地政府的一项重要财产性收入。针对当前我国富豪的大量移民,开征弃籍税有其科学合理的理论和实践依据。但其可行性仍需要得到具体的论证。 Abandonment tax requirements Citizens of a country pay certain taxes when they abandon their nationality. In some developed and developing countries, the taxation of those who have renounced their nationals has become an important property income of the local government. For a large number of immigrants in China’s current tycoons, to impose tax on abandonment has its scientific and rational theoretical and practical basis. However, its feasibility still needs to be concretely justified.