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本篇paper代写- The British personal income tax system讨论了英国的个人所得税税收制度。在英国，个人所得税的费用扣除标准并不是固定的，而是每年调整的。英国的财政部会在每年的3月公布下一个财年的费用扣除标准。这个额度的确定，是在充分考虑了当前年度的物价指数、人均收入等指标后决定的。为了更好地照顾低收入的家庭，英国的费用扣除标准还可以在夫妻、伴侣间转移。在所适用的税率均为英国个人所得税最低税率的夫妻、伴侣，如果有一方的年收入低于费用扣除标准，则可以将自己费用扣除标准的10%转移给对方，用于抵扣。另外，英国个人所得税的费用扣除标准还有自动调节的功能。本篇论文代写范文由51due代写平台整理，供大家参考阅读。

The reform of individual income tax is one of the social hot spots at present. The reason is that the income gap between different groups keeps widening, so people need it to be more effective as a means of redistribution to promote better social development. The reform is still in progress. We need to learn from foreign practices and experience and optimize the individual income tax law in light of our own circumstances. This paper aims to find out the problems in China's individual income tax system by studying the British individual income tax system and put forward reasonable Suggestions.

Individual income tax is one of the most important taxes directly related to the national economy and people's livelihood. On October 31, 2018, the fifth session of the standing committee of the 13th National People's Congress voted to amend the individual income tax law. On December 22 of the same year, the state council officially issued the interim measures for the special additional deduction of individual income tax, marking the beginning of the reform of individual income tax.

In 2018, an important step was taken in the reform of individual income tax by combining comprehensive and classified methods. However, in the past decade, with the continuous development of China's material and economic development, the drawbacks of the individual income tax system have gradually emerged, and the regulatory role of tax has not been better played, so the reform is still a long way to go.

Different from China, Britain is the first country to levy individual income tax in the world, and individual income tax is also its core tax. In terms of individual income tax system, the UK has rich experience and advanced methods that are worthy of our reference.

Over the past 40 years of reform and opening-up, China has created many economic miracles, and many people have created their own wealth legends. However, the gap between the rich and the poor is also expanding. According to a recent survey by the people's bank of China and the southwestern university of finance and economics, the top 5 percent of Chinese actually control half of the country's savings, or 472,000 yuan per person. 55% have an average deposit of only 42,000 yuan; And 40 percent of the people have zero savings per capita. In addition, the revised individual income tax law came into effect on January 1, 2019, and the ministry of finance's fiscal revenue and expenditure for the january-february period showed that the individual income tax revenue was 232.6 billion yuan, down 18.1 percent year on year. Then, on March 21, the ministry of finance, the state administration of taxation and the general administration of customs jointly issued the announcement on deepening the relevant policies of value-added tax reform, indicating that the country is reducing the proportion of indirect tax and gradually increasing the proportion of direct tax. As things stand, the real estate tax is about to be enacted, but it is generally recommended not to tax first homes and improvement housing, thus reducing the tax base. In addition, our country does not meet the time and condition of collecting estate tax at present. As the most typical direct tax, the government should increase the income tax revenue of high-income groups through reform on the premise of reducing the tax burden of middle and low-income groups. In this way, we can narrow the gap between the rich and the poor, slow down the decline of personal income tax, increase the proportion of direct tax, and help the government to obtain some fiscal revenue.

In the UK, the standard for deducting expenses from personal income tax is not fixed, but adjusted annually. Britain's Treasury publishes the deduction for the next financial year in March. This quota is determined after fully considering the current year's price index, per capita income and other indicators. In order to take better care of low-income families, the expense deduction standard in Britain can also be transferred between husband and wife and partners. If one party's annual income is lower than the expense deduction standard, he/she can transfer 10% of the expense deduction standard to the other party for deduction.

The UK individual income tax expense deduction standard also has the automatic adjustment function. In 2018, for example, UK tax law stipulates that the annual net income of the high-income group is still more than 100,000 pounds after deducting individual contributions to pensions and charities, and the deduction standard for expenses above 100,000 pounds will be reduced by 1 pound. The cost deduction for 2018 is £11,500, which is automatically adjusted to zero when net income reaches £123,000.

In terms of tax rate, there are three levels of individual income tax rate in the UK, namely Basic rate, Higher rate and Additional rate. The taxable income at these three rates varies widely: Basic rate for individuals earning 11,500 to 33,500 pounds, Higher rate for individuals earning 33,500 to 150,000 pounds, and Additional rate for individuals earning more than 150,000 pounds. Among them, the Normal rate and Dividend rate of Basic rate (20%) and 7.5% are directly increased to Normal rate (40%) and Dividend rate (32.5%) from the Higher rate. Compared with the Higher rate, the subsequent Additional rate increases are much more flat (45%) and 38.1% respectively.

Because of the earlier economic development, the tax category setting of Britain is also more perfect. There are capital gains tax, inheritance tax and other taxes that have not been set in China. In our country belongs to the individual income tax items of property transfer income, other income in the United Kingdom are capital gains tax items. Capital gains tax in Britain, like income tax, is set to a fee deduction standard and a progressive rate.

In the mode of collection, Britain's individual income tax is a comprehensive collection system. Because of the comprehensive levy, the expense deduction standard in the UK is deducted for all net income, including rent income, interest income and dividend income. After the promulgation of the interim measures for the special additional deduction of individual income tax, China changed from a classified collection system to a mixed collection system combining classification and synthesis. However, the expense deduction standard still only applies to the income from wages and salaries, while the income from remuneration for labor service, remuneration from author's remuneration, income from royalties and income from property lease are deducted at the rate of RMB 800 per time or 20% of the income amount.

With the development of our economy, the cost of living increases every once in a while. The expense deduction standard of individual income tax in China is determined by the standing committee of the National People's Congress. This is more authoritative, but not suitable for our current economic situation. Consider, as in Britain, taking into account the annual monetary situation in the setting of the expense deduction standard. Or the standard for deducting expenses for each year; Or set up a calculation formula in which the inflation rate is the independent variable and the expense deduction standard is the dependent variable.

The expense deduction standard of individual income tax in Britain can also be used for reference for the automatic adjustment of high-income groups. The expense deduction standard can effectively reduce the tax burden for the middle and low income groups, but it will not have a great impact on the high income groups. Adjusting the deduction standard for expenses according to the annual net income of high-income groups can not only give play to the function of tax adjustment, but also increase the fiscal revenue.

In theory, the more progressive the tax rate, the stronger the redistributive effect. However, this is based on the assumption of perfect market mechanism, low cost and symmetrical information. In reality, these assumptions, especially in developing countries, are hard to make. Thanks to the underground economy, high-income groups can avoid high taxes at very low cost. In addition, China's current tax collection and management force is weak, in order to ensure the timely and complete tax, it is bound to increase the cost of collection and management. All these result in the effect of redistribution can not play an effective role. The tax rate structure in the UK is simple and there are large differences between tax rates. The first is to further expand the proportion of middle income class and the second is to reduce the cost of collection and administration. Simplifying the tax structure, adjusting the difference of tax rates, supplemented by corresponding tax incentives, can not only reduce the tax burden of middle-income groups, but also reduce the pressure and cost of tax collection and management departments.

The income source of high-income group is very complex, and it should be recognized that "high salary" and "high income" are two distinct concepts. Much of the income of high-income groups is realized through capital gains. In view of these capital gains, our country is levied by the 20% tax rate at present. For the high-income group whose capital gains account for a higher proportion of income, such tax rate is relatively low and thus becomes one of the channels for them to avoid tax. The introduction of capital gains tax, through the establishment of expense deduction standards and progressive tax rates, can not only help low - and middle-income groups with few sources of capital gains to reduce the tax burden, but also to some extent to avoid high-income groups to avoid tax avoidance.

After the promulgation of the interim measures for the special additional deduction of individual income tax in China, the tax burden of working families mainly based on wages and salaries has been greatly reduced, but the tax burden of some highly educated families mainly based on remuneration for labor service, remuneration from author's contribution and income from royalties has not been effectively reduced. Instead of a mix levy, a combination levy, as in Britain, is a standard deduction for all income. This can not only avoid unfairness, but also enhance the authority of the tax law. Comprehensive collection system is the world's advanced collection model, but also the direction of China's individual income tax reform.

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