UC知道英语高手进来中英税法翻译
来源：百度知道 编辑：UC知道 时间：2024/05/30 03:44:55
2、劳务报酬所得等其它所得适用20％的比率税率。这一制度将具有相同性质的劳务所得报酬与工资、薪金报酬两者分开，使用不同税率，使同一收入税负不同。而英国则是将劳动所得与资本所得分开处理。
3、英国对信托、不动产收入、免税所得、附加福利、董事酬金、退休金收入、资本利润等不同来源都有较复杂、较细致的划分，计算应税所得计量更准确，而我国无明确的划分与计量。
以上对比可以看出，我国的应税所得计量划分与英国相比不够细致。纳税人采取分解收入等方法逃避个人所得税，从而影响税收效果，而且所得性质因划分不当或不细，可能使纳税人将所得在不同项目之间转换从而影响税收效果。
通过中英两国个人所得税制度中有关宽免、扣除、抵免规定的对比可以看出：
1、我国对工资、薪金所得的费用是对取得收入的纳税人实行定额扣除，而英国是区分家庭人口结构、受赡养人口多少、婚姻状况因素进行扣除。
2、英国宽免、扣除、抵免的涵盖范围更广，个人宽免、年龄宽免、个人所得税抵免、利息扣除、退休金扣除、投资鼓励减免、红利归集抵免、个人证券计划等，而且每种宽免均有详细的计量。
我国仅根据纳税人本人的收入来确定其纳税能力的做法是一种实质上降低激励水平的不公平措施，同时我国缺乏更详细的宽免分类计量，这一点与英国相比，势必要削弱我国个人所得税制对收入分配进行有限调节的贡献，而且很容易为纳税人提供逃税漏税的机会，影响整体税收效果。
1.The regime of individual income tax in China appears a phenomena which the different taxable item applies the different tax rate and the same taxable item applies the different tax rate. There are two kinds of tax rates applies the existing individual income tax in China: one is excess progressive taxation, it is the laborage stipend income which applies 5%-45% of excess progressive tax rate. The individual industrial enterprise and commercial enterprise production, management income and the job managing of the organizations or enterprises income applies 5%-35% of the excess progressive tax rate.
2.The working reward income and so on applies 20% of ratio tax rate. This regime disjoins the connatural of working income rewards and the pay, stipend reward. Making the income tax burden difference by using different tax rate. But in the U.K, they dispose the labor income and capital income separately.
3.In England, they compartmentalize the different sources of a