退出税，是美国国会针对美国富人为逃税而退出美国国籍而设立的，于2008年通过《英雄报酬补助救济税法》。美国法律规定，放弃美国国籍的特定人群需为超过60万美元的未实现资产收益缴税。退出税包括三个部分，净资产征税、对递延薪酬征税和对馈赠征税。其征收的前提是满足以下三条中的一条即可：放弃国籍前5年年均收入税超过14.5万美元，净资产至少200万美元，没有过去5年的足额交税证明。
出口退税率 export tax rebate rates ; export tax rebate rate ; export rebate rate ; rate of export tax rebate
出口退税负担机制 the mechanism for sharing the cost of export tax rebates ; the mechanism for sharing the cost of export tax rebates between the central and local governments
出口退税 tax rebate ; [税收] export tax rebate ; refunding export taxes
出口退税制度 export tax rebates system ; export rebate ; export ; the sys
出口退税政策 the export tax rebate policy ; export tax rebate policy ; Export rebate policy ; policy of tax refunds
退出退出税 Exit Exit Tax
应收出口退税 Export drawback receivable ; Receivable drawback for export ; Export tax rebate receivable ; Export tax refund receivable
出口退税机制 export tax rebate system ; Export Tax Rebate Mechanism
商品出口退税 Commodity export refund
今年在全国彻底取消农业税，标志着在我国实行了长达2600年的这个古老税种从此退出历史舞台，这是具有划时代意义的重大变革。
This year, we will completely rescind the agricultural tax throughout the country, a tax that China has been collecting for 2,600 years. This is a change of epoch-making significance.
因为模糊的购房税减免政策退出时机和好转的天气，那些2月份在家里避寒的潜在购房者可能会蜂拥而出。
With the deadline to take advantage of the housing tax credit looming and with better weather on the way, potential buyers kept indoors by February snow may rush into the market.
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