来自英国纳税人协会的信息：预算分析-英国公司税税率将高于法国

来自英国纳税人协会的信息资料：

预算分析：英国公司税税率将高于法国

    New TaxPayers’ Alliance (TPA) analysis of OECD data has found thattax changes in today’s budget will make corporate tax rates higher than those in France. This isdespite claims that corporation tax rates will still be the lowest in the G7.

英国纳税人联盟（TPA）关于经合组织数据的最新分析指出，今天预算案中的税制改革计划将使英国的公司税税率高于法国。尽管有观点认为，英国公司税税率仍将是七国集团中最低的。

Research shows the effective marginal rate in the UK, or the rateactually paid once reliefs are taken in account, could be 17.9 per cent after 2023. This would be the highest among G7 and BRIC countries, including France, China andIndia. France has cut its headline rate from 31 per cent to 26.5 per cent in 2021, reducingtheir effective marginal rate of 16.7 per cent.

但研究表明，英国的有效边际税率或是把救济金考虑在内的实际税率，2023年后可能会达到17.9%。这将使其成为包括法国、中国和印度在内的七国集团和金砖国家中公司税税率最高的国家。2021年，法国已将最高税率从31%降至26.5%，有效边际利率随之降至16.7%。

Today, the chancellor announced increases to the UK’s headlinerate of corporation tax, as well as new reliefs including a ‘super deduction’on business investment. The rise from 19 per cent to 25 per cent corporationtax from 2023 takes the UK headline rateto the same as China, though reliefs mean the effective marginal rate actually paid by companies in Britain willbe higher than those paid by Chinese firms.

今天，英国财政大臣宣布了提高公司税的最高税率和新的救援计划，包括对商业投资的“加计扣除"。2023年起，英国企业所得税将从19%升至25%，使英国的最高税率与中国持平。不过，考虑到税收减免政策，英国企业实际负担的有效边际税率将高于中国企业。

    图表：2019-2021年七国集团和金砖国家有效边际税率和最高税率对比表

The TPA has welcomed the super deduction asa jump-start for investment, but warned the sudden rise in the headline ratewill hammer Britain’s big employers at a time when millions are on the verge ofunemployment.

英国纳税人协会对“加计扣除”政策表示欢迎，认为这有助于快速重振投资；但也警告政府，当前数百万人即将失业，贸然提升公司税税率，对于英国大型用人单位将是个沉重的打击。

（来源：https://www.taxpayersalliance.com/analysis_uk_corporate_tax_rates_will_be_higher_than_france）