英国应对主权债务危机的税收举措

Tax Measures Coping with the Sovereign Debt Crisis in the UK

2010年以来,在国际金融危机的影响尚未完全消除的情况下,英国又遇到主权债务危机的强烈冲击。2010年5月12日,英国新任首相、保守党领袖卡梅伦就职不久,即发布了财政紧缩预算案,通过大力压缩政府开支、以增税为主的税收政策调整等一系列措施以重振经济和解决财政困难。本文主要介绍其税收举措,以期对后金融危机时期我国的税制改革和税收政策调整有所借鉴。

Since the beginning of the year 2010, the UK has been undergoing the strong impact of sovereign debt crisis under the circumstances where the influence of international financial crisis has not been completely eliminated. Shortly after New Prime Min- ister David Cameron, the Conservative leader, has taken office on May 12th, 2010, UK government immediately released fiscal austerity budget to revitalize economy and solve financial difficulties through a series of measures like greatly reducing government expenditure, adjusting tax policies mainly focusing on tax increases. This paper primarily introduces tax measures adopted by the UK and its reference for tax reform and tax policy adjustment in the period of post-financial crisis in China.