富豪移民潮与遗产税的延伸

正在我国兴起的富豪移民潮必将造成财富、人才、税收和消费的严重流失，移居转移税作为遗产税的一种延伸制度，应成为政府应对富豪移民潮的必然选择。移居转移税具有防止本国公众利益的损失、减少本国生产消费资金的流失、保障富豪的迁徙自由、在一定程度上吸引富豪财富回国等功能。这些功能的发挥能较好地减轻富豪移民潮对社会心理造成的负面影响，减少一般民众的不满，增强其他企业家的安全感，保持对我国经济前景的信心，为改善我国经济、社会、政治、法治环境，从根本上缓解或解决富豪移民潮问题，赢得宝贵的时间。因此，应努力消除种种疑虑，尽快开征我国遗产税。

The Waves of Rich Emigrations and Extension of Estate Tax

The rise of China＇s rich emigrations is bound to result in serious loss of our wealth, talent, taxation and consumption, emigration taxes should become the inevitable choice for the government to deal with regal emigration as an extension of estate tax system. The functions of emigration taxes include preventing the loss of national public interest, reducing the loss of domestic production and consumption funds, protecting the movement freedom of the rich and attracting the wealth to return home to a certain extent. These functions can play an important role to mitigate the negative impact of rich emigration waves on the social and psychological level, reduce the dissatisfaction of the general public, enhance the security sense of other entrepreneurs to maintain the confidence of China economic prospects, which will win the pre- cious time to improve China economic, social, political and legal environment and fundamentally relieve or solve the rich immigration problem. Therefore, we should strive for the elimination of all doubt, and China estate tax is levied as soon as possible.