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1673年,英法战争爆发后,原来以关税、消费税、印花税和土地税为主要财政收入的英国,无法担负巨额的战费支出。为了筹措战费,英国在发行公债的同时,于1798年颁行了具有所得税性质的“三级税”法案。1799年,英国废止了“三级税”,颁行了新的所得税法。它明确规定“国人有申报其所得的义务,并依其综合所得,予以法定的减免、扣除之后,一律按10%的比例税率征收所得税。1802年,英法战争终止,这个税法也随之废止。
After the British and French wars broke out in 1673, the United Kingdom, the country with the main revenue from tariffs, consumption tax, stamp duty and land tax, could not afford huge warfighting expenses. In order to raise fights, the United Kingdom issued a “three-tier tax” bill with income tax characteristics in 1798 while issuing public debt. In 1799, Britain abolished the “three-tier tax” and introduced a new income tax law. It clearly stipulates that "people have to declare their income obligations, and in accordance with their comprehensive income, to be statutory relief, after deduction, will be subject to 10% tax rate of income tax.In 1802, the end of the war in Britain and France, the tax law will also be repealed.