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IFS:2024英国税收制度起征点规则难点分析及政策与行政考量研究报告(英文版)(56页).pdf

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1、lnstitute for Fiscal StudiesTax Law Review Commit ee TLRC Report Bill Dodwell Patricia Mock Sally Campbell Thresholds in the tax system:Policy andadministrative considerations 1 1 Thresholds in the tax system:Policy and administrative considerations Thresholds in the tax system:Policy and administra

2、tive considerations This discussion paper was written for the Tax Law Review Committee by Bill Dodwell,Patricia Mock and Sally Campbell.The Committee has authorised its publication to inform and promote debate in this area.The views expressed do not necessarily represent the views of the Committee.T

3、he Institute for Fiscal Studies has no corporate views.For a list of the TLRCs sponsors,see https:/ifs.org.uk/tax-law-review-committee The Institute for Fiscal Studies,February 2024 ISBN 978-1-80103-167-7 Acknowledgements There are many people who participated in discussions with the authors and hel

4、ped inform this discussion paper.Our thanks go to everyone who made time to discuss the issues highlighted in the paper.Particular thanks go to Rachel McEleney of Deloitte for her range of comments on the draft paper.HMRC provided certain data included in the paper,under the Freedom of Information A

5、ct.The paper has also drawn on work undertaken by the Office of Tax Simplification and by the Institute for Fiscal Studies.The paper and its recommendations remain the responsibility of the authors.The Institute for Fiscal Studies,February 2024 2 2 Thresholds in the tax system:Policy and administrat

6、ive considerations The Tax Law Review Committee Chair Judith Freedman Emeritus Professor of Tax Law and Policy,University of Oxford Secretary David Tipping Pupil,Field Court Tax Chambers Members Paul Aplin Formerly President,ICAEW and formerly partner,A C Mole Charlotte Barbour Director of Regulator

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本文主要讨论了英国税收体系中的门槛规则,特别是对个人和小企业的影响,并考虑了一系列原则和工具,以帮助未来税收政策的设计。主要内容包括: 1. 门槛规则在税收体系中起着重要作用,但同时也给纳税人带来挑战。超过门槛可能导致税收成本和行政负担增加。 2. 文章区分了两种类型的门槛:一种是超过门槛后适用更高的边际税率,另一种是超过门槛后整体税收负担增加。后者被称为“缺口”,应尽量避免。 3. 文章建议,政策制定者应特别注意避免超过门槛后纳税人明显更糟的情况,并应谨慎设置逐步回收福利的比率。 4. 文章建议,应定期审查门槛和减免,每五年进行一次,并宣布结果。 5. 文章还讨论了特定领域的门槛问题,包括储蓄收入、养老金、公司税、增值税和资本税等。 6. 文章最后讨论了与税收管理相关的门槛,包括自我评估门槛和资本利得税报告限制等。 总体来说,文章强调了门槛在税收体系中的重要性,但也指出了其可能带来的问题,并提出了改进的建议。
个人所得税减免政策如何影响高收入人群? 英国儿童福利金政策存在哪些问题? 英国增值税注册门槛对小企业有何影响?
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