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四、实行比较集中的分税制财政管理体制英国是单一制国家,由英格兰、苏格兰、威尔士、北爱尔兰四个地区和大伦敦市组成。地区下辖郡,郡下辖区,全国共有405个区及区以上地方政权机构,中央政府与地方政府的事权划分比较明确。英国各级政府都有自己的财政预算。从预算级次看,分中央预算和地方预算两级,中央政府预算为中央级预算,各地区和大伦敦市及以下各级政府预算为地方预算。英国财政根据各级政府的事权划分收支范围,实行分税制。中央预算收入主要有个人所得税、公司所得税、资本利得税、遗产税、印花税、增值税、各种消费税、关税、社会保障收入等。地方预算收入主要是营业税、人头税、中央预算补助收入和地方自筹收入。1989年以前,属于地方政府的税种只有财产税一
Fourth, the implementation of a more centralized system of tax-based fiscal management Britain is a unitary state, from England, Scotland, Wales, Northern Ireland and the Greater London four regions. The district has jurisdiction over counties and counties under its jurisdiction. There are a total of 405 areas in the country and local authorities at or above the district level. The central government and local governments have a clearer division of powers. British governments at all levels have their own budget. From the perspective of the budget level, the central government budget is divided into the central budget and the local budget. The budget of the central government is the central government budget. The budget of all levels of government in all regions and Greater London and below is the local budget. British finance divided the scope of revenue and expenditure according to the powers of governments at all levels and implemented a tax-sharing system. The central budget revenue mainly includes personal income tax, corporate income tax, capital gains tax, estate tax, stamp duty, value added tax, various consumption taxes, customs duties and social security income. Local budget revenue is mainly business tax, head tax, the central budget subsidy income and local self-raised income. Before 1989, taxes belonging to local governments were only property taxes