Main types of tax in the UK 英国的主要税收类型

Income tax 所得税 – This a tax on people’s income. The basic rate of income tax is 20%, paid on income over the income tax threshold of £10,400. 这是对人们的收入征收的一种税。所得税的基本税率为20%，对超过所得税门槛10,400英镑的收入支付。

National insurance contributions 国民保险费. Another type of income tax is national insurance contributions, which are based on a similar principle of taking a certain percentage of income. 所得税的另一种类型是国家保险缴款，它基于类似的原则，从收入中抽取一定比例。

Consumption tax 消费税 – VAT 增值税 – 17.5%

Excise duties on alcohol, tobacco 酒类、烟草的消费税

Corporation tax 公司税 – tax on company profit 对公司利润征税

Stamp duty 印花税 – tax on buying houses/shares 购买房屋/股票的税收

Income tax rates in the UK 英国的所得税率

Threshold 门槛

£11,500

The first £11,500 is tax free 第一个11,500英镑是免税的

Basic rate 20%

基本税率20%

£11,501 – £45,000

Most people start paying basic rate tax on income over £10,000 大多数人在收入超过10,000英镑时开始缴纳基本税率。

Higher rate 40%

高等税率40%

£45,001 – £150,000

Most people start paying higher rate tax on income over £41,865

大多数人的收入超过41,865英镑时开始缴纳高税率税。

Additional rate 45%

附加税率45%

Over £150,000

Main types of tax 主要的税收类型

This shows the biggest source of tax revenue is income tax and NIC (a form of income tax) – these raise 46% of total tax revenue. 这表明，最大的税收来源是所得税和NIC（所得税的一种形式）--这些税收占总税收的46%。

VAT accounts for 18% 增值税占18%

Changes in tax composition 税收构成的变化

Source: IFS Green Budget 2014

This shows that income tax is rising as a share of tax revenue. Fuel duty is falling from 2000 to 2018. 这表明，所得税在税收收入中的比重正在上升。从2000年到2018年，燃油税正在下降。

Why is it getting more difficult to collect tax? – Reasons for falling tax revenue. 为什么征税越来越难？- 税收收入下降的原因。

How much is income tax? 所得税是多少？

Example, if your income is £50,000 of taxable income 例如，如果你的收入是50,000英镑的应税收入

You pay 0% on your Personal Allowance of £11,000. 你的个人免税额为11,000英镑，支付0%。

You pay 20% on the income from £11,000 to £45,000 (21,866) = £6,800 你对11,000英镑到45,000英镑的收入支付20%（21,866）=6,800英镑

You pay 40% on income between £45,000 to £50,000 – £8,134 = £2,000 你对45,000至50,000英镑之间的收入缴纳40%的税-8,134英镑=2,000英镑

Total tax – £8,800 总税额 - 8,800英镑

average tax rate

17%

平均税率17%

Progressive tax 累进税

This is a tax that when income rises people pay a higher % of their income in tax. For example, the top rate of income tax is 40%. This is paid on earnings over £40,000 a year. 这是一种税收，当收入增加时，人们支付更高的收入百分比的税收。例如，所得税的最高税率是40%。这是对每年超过40,000英镑的收入支付的。

Regressive tax 递减税

This occurs when an increase in income leads to a smaller % of their income going on the tax. E.G excise duties, tobacco duty. A regressive tax means those on low incomes pay a higher percentage of their income in tax. 当收入的增加导致他们的收入中用于纳税的比例降低时，就会出现这种情况。例如，消费税、烟草税。累退税意味着低收入者支付的税收占其收入的比例更高。

Proportional tax 比例税

This occurs when an increase in income leads to the same % increase in tax. 当收入的增加导致相同比例的税收增加时，就会出现这种情况。

Types of equity 公平的类型

Horizontal equity 横向公平

: The equal treatment of people in the same situation 对处于相同情况的人的平等待遇

Vertical equity 纵向公平

: The redistribution from the better off to the worse off in the case of taxes this means the rich paying proportionately more taxes than the poor 从较好的人到较差的人的再分配，在税收的情况下，这意味着富人比穷人按比例支付更多的税。

Direct vs Indirect taxes? 直接税与间接税？

Direct taxes are collected at source. For example, under PAYE when an employer pays you income tax and NI’s are automatically taken off. When we buy a good, we pay the VAT indirectly. It is the responsibility of the firm selling the good, to give 20% of selling price to government. 直接税是在源头收取的。例如，根据PAYE，当雇主向你支付所得税和NI时，会自动扣除。当我们购买商品时，我们间接地支付增值税。销售商品的公司有责任将销售价格的20%交给政府。

The requirements of a good tax system 一个好的税收制度的要求

Horizontal equity 横向公平. People in the same circumstances should pay the same taxes, e.g. you shouldn’t be able to avoid paying income tax because of a particular situation. 处于相同情况下的人应该支付相同的税款，例如，你不应该因为某种特殊情况而逃避支付所得税。

Vertical equity 纵向公平. A degree of proportionality is important, e.g. progressive taxes. 一定程度的比例是很重要的，例如，累进税。

Cheap to collect 收费便宜

Difficult to evade 难以规避

Efficient, non-distortion e.g. if taxes are too high people may be put off working 高效，不扭曲，例如，如果税收太高，人们可能会放弃工作。

Easy to understand 易于理解

Reasons for tax 征税的原因

Raise revenue for government spending. 为政府开支增加收入。

To promote redistribution of income and wealth. 促进收入和财富的再分配。

Discourage consumption/production of goods with negative externalities or demerit goods 不鼓励消费/生产具有负外部性的商品或劣质商品

Negative income tax 负所得税

This is a progressive system of tax and benefits designed to reduce relative poverty. Those on low incomes are a given benefits, as income increases, the benefit decreases. After a certain level of income, people will start paying tax.

这是一个累进的税收和福利制度，旨在减少相对贫困。低收入的人可以得到福利，随着收入的增加，福利会减少。收入达到一定水平后，人们将开始缴税。

flexpoint

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