英国个人所得税制度的特点、作用和借鉴

发布时间：2018-04-11 07:45

本文选题：英国 + 个人所得税　；参考：《理论月刊》2016年07期

【摘要】：个人所得税首创于英国。1799年发展至今,英国的个人所得税在英国经济社会发展的不同阶段发挥了独特的作用,已成为世界上比较全面、系统和成熟的税制。英国个人所得税的特点就是动态性:个人所得税免征额、扣除额逐年调整;英国个人所得税是英国的主要税种,位居英国税收收入的第一位。本文通过对英国的个人所得税的课税扣除和减免额的调整、税率设计以及个税在税收中的作用分析,发现了中国个人所得税制度的不足之处,提出中国的个人所得税改革目标应该是减少税率档次、拓宽税基,实行动态免征额和动态税基,提高个人所得税在税收收入中的作用和地位等相关意见。
[Abstract]:Personal income tax was first established in England. Since its development in 1799, it has played a unique role in the different stages of British economic and social development, and has become a relatively comprehensive, systematic and mature tax system in the world.The characteristics of British personal income tax are dynamic: the individual income tax is exempted and the deduction is adjusted year by year; the British individual income tax is the main tax category in the United Kingdom, ranking first in the British tax revenue.Based on the analysis of the tax deductions and deductions of the individual income tax in Britain, the tax rate design and the function of the individual income tax in the tax system, this paper finds out the shortcomings of the individual income tax system in China.It is pointed out that the aim of personal income tax reform in China should be to reduce the tax grade, widen the tax base, implement dynamic exemption and dynamic tax base, and improve the role and status of individual income tax in tax revenue.
【作者单位】：郑州大学西亚斯国际学院;
【基金】：郑州大学西亚斯国际学院资助项目(2014KYYB11) 河南省政府决策研究招标项目(2015B174) 河南省科技厅软科学项目(162400410526)
【分类号】：F815.61

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