1997年10月,我有幸参加了国家财政部在英国举办的税收高级研讨班,听取了英国财政部和有关专家讲授英国税制,拜会了英国国内收入署和社会保障署,走访了英国里丁市政府、永道会计公司和苏格兰的牧民家庭,对英国现行的财税制度、社会制度和议会监督等方面有了一定的了解。现将有关情况和主要体会介绍如下: In October 1997, I was fortunate enough to attend a tax seminar organized by the Ministry of Finance in the United Kingdom. After listening to the British Ministry of Finance and relevant experts on the British tax system, I met with the UK Internal Revenue Agency and the Social Security Department and visited the United Kingdom in Reading The government, the accountants of Wakau and Scottish pastoral families have some knowledge of the current tax and fiscal system, social system and parliamentary oversight in the United Kingdom. The relevant information and main experience are as follows: