中国(华夏)纳税人协会联盟
Chinese Taxpayers Association

来自英国纳税人联盟的信息资料-2010年以来税制改革数据统计

4
来源:英国纳税人联盟

来自英国纳税人联盟的信息资料:

2010年以来税制改革数据统计


20105月以来,保守党及保守党领导的政府已实施至少1651次税制改革。其中,增税占1034次(或63%)。

2012-2013年度,税制改革最频繁,共计189次。尽管2011年度预算报告提出的施政目标是“实现经济的强有力、可持续和平衡发展,让全国人民更公平地共享发展成果。”,但增税却占了132次。

减税次数最多的是2014-2015年度,这也是保守党—自民党联盟共同执政的最后一年,共计减税83次。

2010年以来,只有2020-2021年度减税次数高于增税,全年税制改革151次,减税占78次。

车辆消费税是税制改革涉及次数最多的税种,共计258次,增税占248次。20105月以来,减税次数最多的是增值税(VAT),共计130次,包括2021年取消女性卫生用品的增值税。不过,这基本上被同期实施的126次增税抵消了,包括移动电话的增值税标准税率由17.5%增至20%

大部分税制改革与间接税有关,如酒精税、燃料税和烟草税。20105月以来,税制改革共计1651次,间接税改革占1146次(或69%)。

国民账户税收,即每年政府的税收收入总额,在2019-2010年到2020-2021年间增加了1870多亿英镑。2010年以来实际增长1720亿英镑。


20105月以来实施税制改革总次数,按税种分类(单位:次)

税收

增税

减税

合计

净增税(+)或减税(-

航空旅客税

54

4

58

50

酒精税

114

11

125

103

学徒税

1

0

1

1

银行税

12

13

25

1

营业房产税

18

21

39

3

资本利得税

22

37

59

15

碳价下限

19

8

27

11

气候变化税

52

7

59

45

公司车辆税

21

12

33

9

企业所得税

45

65

110

20

数字服务税

1

0

1

1

利润转移税

1

0

1

1

燃油税

12

11

23

1

博彩税

16

31

47

15

所得税

61

119

180

58

遗产税

0

10

10

10

保险费税

5

1

6

4

个人储蓄账户

0

20

20

20

(垃圾)填埋税

16

0

16

16

国民保险税

64

66

130

2

非英国居籍

7

0

7

7

软饮料业税

2

0

2

2

印花税

49

19

68

30

瑞士协议

3

1

4

2

烟草税

52

1

53

51

增值税

126

130

256

4

车辆消费税

248

10

258

238

风险投资计划

12

18

30

6

预提税

1

2

3

1

合计

1034

617

1651

417

来源https://www.taxpayersalliance.com/calculating_the_number_of_tax_changes_since_2010



Calculating the number of tax changes since2010

Since May 2010,Conservative or Conservative-led governments have implemented at least 1,651tax changes. Of these, 1,034 or (63 per cent) were tax rises.

The greatestnumber of tax changes was in 2012-13 with 189.

The greatestnumber of tax rises occurred in 2012-13 with 132. This occurred despite thebudget in 2011 purporting to implement policies which “achieve strong, sustainableand balanced growth that is more evenly shared across the country.”

The greatestnumber of tax cuts occurred in 2014-15, the last full year of the Conservative– Liberal Democrat coalition, with 83.

The only yearsince 2010 with more tax cuts than rises was 2020-21, with 78 of the 151 taxchanges being cuts.

Vehicle exciseduty was the tax with the largest number of changes over the period with 258.Of these, 248 were taxes rises.

Value added tax(VAT) had the greatest number of tax cuts since May 2010 with 130. Thisincludes the abolishment of VAT on female sanitary products in 2021. However,this is largely offset by 126 tax rises over the same period. These include VATbeing charged on mobile phones and the standard rate rising from 17.5 per centto 20 per cent.

The majority oftax changes concerned indirect taxes, such as alcohol, fuel and tobacco duties.These accounted for 1,146 or (69 per cent) of the 1,651 tax changes implementedsince May 2010.

National accounttaxes – the amount of revenue the government receives in taxes each year – haveincreased by more than £187 billion between 2009-10 and 2020-21. This is a realterms increase of £172 billion since 2010.


Total number of implemented tax changes   since May 2010, by tax type

Tax

Rises

Cuts

Total changes

Net tax rises   (+) or cuts (-)

Air passenger   duty

54

4

58

50

Alcohol duty

114

11

125

103

Apprenticeship   levy

1

0

1

1

Bank levy

12

13

25

1

Business rates

18

21

39

3

Capital gains   tax

22

37

59

15

Carbon price   floor

19

8

27

11

Climate change   levy

52

7

59

45

Company car tax

21

12

33

9

Corporation tax

45

65

110

20

Digital services   tax

1

0

1

1

Diverted profits   tax

1

0

1

1

Fuel duty

12

11

23

1

Gambling duty

16

31

47

15

Income tax

61

119

180

58

Inheritance tax

0

10

10

10

Insurance   premium tax

5

1

6

4

ISA

0

20

20

20

Landfill tax

16

0

16

16

National   insurance

64

66

130

2

Non-domiciles

7

0

7

7

Soft drinks   industry levy

2

0

2

2

Stamp duty

49

19

68

30

Swiss agreement

3

1

4

2

Tobacco duty

52

1

53

51

VAT

126

130

256

4

Vehicle excise   duty

248

10

258

238

Venture capital   schemes

12

18

30

6

Withholding tax

1

2

3

1

Total

1034

617

1651

417