英国所得税的历史演变

The Historical Evolution of British Income Tax

所得税是现代直接税的主要税种之一,英国是世界上最早开征所得税的国家,最早实现了所得税的现代化转变。英国因战争开征所得税,具有临时性,又因和平而停征,再因战争而复征。而后,英国围绕是否应该开征所得税、怎样开征所得税进行了几十年的争论,最终,所得税由临时税转变为常设税;由比例税率,改为区分征税,并实行累进征税原则,20世纪初,完成了所得税的现代化转型。英国所得税的历史演变说明,所得税是国家现代税制的重要组成部分,是实现社会财富再分配、缩小贫富差距、实现社会长期稳定的重要手段。所得税实行的社会基础和用途不容忽视。

Income tax was one of the main types of modern direct tax. Britain was the first country to levy income tax in the world, and was also the first country to realize the modernization of income tax. The British income tax was levied temporarily because of the Anglo-French War, suspended because of the peace, and resumed because of the the Napoleonic War. After that, the British debated for decades about whether and how to levy income tax. Finally, the income tax changed from temporary tax to permanent tax. It changed from proportional tax rate to differentiated taxation and realized the principle of progressive taxation. At the beginning of the 20th century, it completed the modernization of income tax. The historical evolution of British income tax shows that, income tax is an important part of the country’s modern tax system, and an important means to realize the redistribution of social wealth, narrow the gap between the rich and the poor, and achieve long-term social stability. The social basis and use of income tax cannot be ignored.