The representative suggested levying abandonment tax.

Chen Jingying, deputy to the National People's Congress and counselor of the Shanghai Municipal People's Government.

A few days ago, I suggested amending the enterprise income tax law and the individual income tax law, "to improve the tax liquidation and tax collection and management process of abandoned citizens and crack down on tax evasion and tax fraud according to law."

Chen Jingying pointed out, "With the rapid development of China's economy, the number of rich people continues to grow, but the purpose of some rich immigrants is to' avoid taxes and transfer assets and wealth abroad' ... At the same time, compared with developed countries, there are loopholes in the tax collection and management of rich immigrants in China ..."

"Therefore, in view of the loopholes in the tax collection and management of wealthy immigrants in China, some wealthy immigrants still make money in China after tax evasion. It is suggested to amend the enterprise income tax law and the personal income tax law and improve the tax liquidation, personal tax collection and management process of abandoned citizens."

Chen Jingying pointed out that all major countries in the world have strengthened the tax settlement of wealthy immigrants and imposed the tax of renunciation of nationality.

Chen Jingying said that although the newly revised individual income tax law of 20 18 added the clause of "cancellation of household registration in China for tax settlement", it failed to tax the "unrealized gains of assets" and did not extend the tax collection and management after abandoning household registration, which made it easy for some rich people to evade taxes by emigrating and transfer their assets overseas.

China's Constitution stipulates that deputies to the National People's Congress have the right to propose bills within the scope of the National People's Congress in accordance with the procedures prescribed by law.