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英国国家审计署:2025英国税收制度的管理费用研究报告(中译版)(65页).pdf

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1、A picture of the National Audit Office logoSESSION 2024-25 10 FEBRUARY 2025 HC 675The administrative cost ofthetax systemHM Revenue&CustomsREPORTThe National Audit Office(NAO)scrutinises public spending for Parliament and is independent of government and the civil service.We help Parliament hold gov

2、ernment to account and weuse our insights to help people who manage and govern public bodies improve public services.The Comptroller and Auditor General(C&AG),Gareth Davies,is an Officer of the House of Commons and leads the NAO.Weaudit the financial accounts of departments and other publicbodies.We

3、 also examine and report on the value for money of how public money has been spent.In 2023,the NAOs work led to a positive financial impact through reduced costs,improved service delivery,or other benefits to citizens,of 1.59 billion.This represents around 17for every pound of our net expenditure.We

4、 are the UKs independent public spending watchdog.We support Parliament in holding government toaccountand we help improve public services throughour high-quality audits.Report by the Comptroller and Auditor GeneralOrdered by the House of Commons to be printed on 6 February 2025This report has been

5、prepared under Section 6 of the National Audit Act 1983 for presentation to the House ofCommons in accordance with Section 9 of the ActGareth Davies Comptroller and Auditor General National Audit Office31 January 2025HC 675|10.00The administrative cost ofthetax systemHM Revenue&CustomsThe material f

6、eatured in this document is subject to National Audit Office(NAO)copyright.The material may be copied or reproduced for non-commercial purposes only,namely reproduction for research,private study or for limited internal circulation within an organisation for the purpose of review.Copying for non-com

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根据报告的内容,本文主要讨论了英国税务海关总署(HMRC)在2023-24年度管理税收系统的成本。关键点包括: 1. HMRC在2023-24年度花费43亿英镑收集了8290亿英镑的税款,每收集一英镑税款大约花费0.51便士。 2. 2019-20至2023-24年间,HMRC收集税款的总成本以实际价值计算增长了15%(5.63亿英镑),而同期税款收入增长了16%(1130亿英镑)。 3. HMRC估计,企业每年为遵守税收制度而产生的行政负担约为154亿英镑,其中增值税纳税人承担了约54亿英镑。 4. HMRC的客户服务成本在2019-20至2023-24年间以实际价值计算增长了5%,其中近三分之二的成本来自个人所得税。 5. HMRC的合规活动成本在2019-20至2023-24年间以实际价值计算增长了16%,占HMRC总税收收集成本的56%(24亿英镑)。 6. HMRC面临提高效率和生产力的持续挑战,合规人员的生产力尚未恢复到大流行前的水平。 7. HMRC正在努力简化税收制度,以减少纳税人和中介机构的成本,并提高与中介机构的合作。
英国税务海关总署(HMRC)2023-24年度税收管理成本是多少? 英国税务海关总署(HMRC)如何评估税收政策变化对企业和个人的影响? 英国税务海关总署(HMRC)如何降低税收管理成本,提高效率?
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