英国应对金融危机税收政策的特点及其启示

Characteristics of Tax Policies Coping with Financial Crisis in the UK and Their Implications for China

本文以英国政府出台的一系列应对金融危机的税收政策为研究对象,重点分析了其四个重要特点:全面而有针对性;减税同时辅以增税措施;明确政策的期限和临时性;为经济恢复后的增税做准备。这些经验对完善我国结构性减税政策具有一定的借鉴意义。

This paper studies a series of tax policies coping with financial crisis enacted by the British government, by summarizing their key characteristics, including their comprehensiveness and pertinency, tax cut with supplementary tax increase measures, clear time limit and temporariness, preparation for tax increase after economic recovery. Such experiences might be used as reference for China on perfecting structural tax cut policies.