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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 2010, when the impact of the international financial crisis has not been completely eliminated, the United Kingdom has encountered a severe blow from the sovereign debt crisis. On May 12, 2010, soon after the newly appointed British Prime Minister and Conservative leader Cameron took office, he released a fiscal austerity budget to reinvigorate a series of measures such as a drastic reduction of government spending and the adjustment of tax policies based on tax increases Economic and financial difficulties. This article mainly introduces the tax measures, with a view to the financial crisis in China’s tax reform and tax policy adjustments.