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Britain's personal income tax system

2018-12-03 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Britain's personal income tax system,供大家参考学习,这篇论文讨论了英国的个人所得税制度。英国个人所得税的征管模式最早是分类征收制,但如今已改为了分类综合征收制。英国个人所得税将个人取得的所有不同来源收入依法减去不征税收入后的净所得进行加总得出总收入。这种分类综合征收制既可加强源泉扣缴,确保税款及时入库,又避免了分类征收制导致的税负不公平,实现了公平税负、量能负担的原则。

personal income tax,英国个人所得税制度,assignment代写,paper代写,北美作业代写

Britain introduced individual income tax as early as 1799, which is the earliest country in the world to levy individual income tax. After years of revision, as the largest tax in the UK, the individual income tax has been relatively complete in the UK. The British individual income tax system is developing and improving towards the direction of reducing tax grade, reducing tax rate and simplifying tax system. From the following aspects, such as the tax collection and management mode, tax rate design, pre-tax deduction provisions, this paper discusses what China should learn and learn from the British personal income tax system, so as to put forward measures to strengthen the regulating role of personal income tax in China.

Although the British individual income tax collection and management model was originally classified collection system, but now it has been changed to a comprehensive classification collection system. The specific steps of tax collection are as follows: add up all the net income obtained by individuals from different sources after deducting the non-tax income according to law to obtain the total income. Deducting from the total income according to law the necessary expenses related to the acquisition of income for the purpose of completing the business activities themselves, the total statutory income shall be obtained. Deduct each livelihood to deduct lawfully from legal gross income, get taxable income. Multiply taxable income by the applicable income tax rate to get the individual income tax payable. This classification comprehensive collection system can not only strengthen the source withholding, ensure timely tax warehousing, but also avoid the unfair tax burden caused by the classification collection system, and realize the principle of fair tax burden and affordable quantity.

China may consider gradually changing the classified collection and management mode of individual income tax into the classified comprehensive collection and management mode, so as to overcome the unfair problem caused by the classified collection and management mode and reduce the tax loss caused by it. Classification syndrome control not only adopts different tax rates for income according to different natures like the classification collection and management system, but also takes into account the taxpayer's ability to pay, and requires the high-income part of taxpayers to fill in the annual return. This mode of taxation combines the advantages of classified collection and management system and syndrome control to a certain extent, which is conducive to promoting the effective play of individual income tax regulating income distribution function in China.

The UK's individual income tax bracket has been cut from 11 to 4, while the tax rate has been on the decline, and by a large margin, from 83 per cent in 1978 to 40 per cent since 1988 and from 25 per cent to 10 per cent. In the past 10 years, the UK's individual income tax rate structure has been continuously stable in the three-level progressive pattern of low tax rate of 10%, standard tax rate of 20% and high tax rate of 40%. By 2010, the UK's personal income tax bracket had been changed to level 4, with a 50% increase in the high rate.

The reform of individual income tax rate in China should keep progressive tax rate, gradually reduce progressive tax level, lower tax rate and reduce the maximum marginal tax rate, so as to stimulate taxpayers' enthusiasm for work, improve tax efficiency and reduce tax cost. In addition, due to the low actual tax rate of high-income people under the current individual income tax system, the tax rate difference between high-income people and low-income people is small, which leads to the weak adjustment function of individual income tax. Therefore, the applicable tax rate of high-income people should be appropriately increased. In terms of tax rate grade, we may consider limiting the tax rate to 3-5 levels.

The pre-tax deduction for UK personal income tax takes into account factors such as age, marriage and disability. Specifically, the pretax deduction allowed by it includes: Personal Allowance, Blind Person's Allowance, Married Couple's Allowance. Among them, it is stipulated in the personal allowance that the personal allowance for taxpayers under the age of 65 is f6475 per year, the personal allowance for taxpayers between the age of 65 and 74 is f9490 per year, and the personal allowance for taxpayers over the age of 75 is f964 per year. In this way, the design avoids the phenomenon that the actual tax burden borne by taxpayers is unfair because the actual situation of taxpayers is not taken into account, that is, fixed deduction standard is adopted.

China's individual income tax pre-tax deduction provisions should also take into account a variety of factors to reflect the principle of fairness. In the aspect of livelihood deduction, the corresponding deduction amount shall be confirmed after considering the actual supporting population, marital status and other actual situations of the family. Expense is deducted should be in the foundation that classifies income, decide different deduct a standard to different type of income, can use according to actual circumstance deduct by actual expenditure, or deduct by scale and the way that sets certain upper bound.

The UK adopts a unified tax code to identify and register individual income tax payers, so as to achieve complete monitoring of taxpayers' income from various sources. Because of the universality of the code, tax authorities can share data information with other departments. In addition, income from any source is deposited into the taxpayer's main bank account through the bank to avoid direct cash payments. Even if an overseas student works in a restaurant, the salary paid by the employer to the overseas student is also paid through the bank. The overseas student also has his own tax code, and the tax authorities directly deduct the individual income tax payable from his bank account.

China can implement a unified tax code to standardize and credit individual income payment methods, so that all income is paid through Banks, avoiding the use of cash payment, so as to strengthen the monitoring of individual income sources of residents. At the same time, we will improve the system of withholding and paying taxes, and severely punish enterprises and institutions that refuse to do so according to law.

Tax evasion is less common in the UK than in China, mainly because the UK has a better credit constraint mechanism. Under the perfect constraint mechanism, once the individual or enterprise or company evade taxes and evade taxes, it will be recorded by the relevant social organs, which will have a serious negative impact on its future development. In addition, some social organizations in Britain are responsible for supervising and urging enterprises and individuals to fulfill their tax obligations.

In order to strengthen the supervision of taxpayers' payment of individual income tax, China should establish a set of individual social credit constraint mechanism to record taxpayers' tax payment and link it with their social credit image. In addition, social supervision organizations should be established to urge taxpayers to fulfill their tax obligations to the letter from the perspective of a third party.

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