英国个人所得税研究

英国个人所得税

英国个人所得税对居民就其来源于国内外的一切所得征税；对非居民仅就其来源于英国的所得征税。英国个人所得税的计税依据是应税所得。应税所得是指所得税分类表规定的各种源泉所得，各自扣除允许扣除的很必要费用后，加以汇总，再统一扣除生计费用后的余额。英国居民个人就英国以外来源所得在英国以外缴纳的税 ( 限于直接的海外税 ) ，按照避免双重征税的协定或英国法律的单边规定给予税收抵免。

英国个人所得税以分类所得为基础采用对综合所得计税的办法。应税所得分为六类，即①经营土地、建筑物等不动产所取得的租赁费、租赁佣金及类似支付的所得；②森林土地所得；③在英国境内支付的英国与外国公债利息所得；④工薪所得；⑤英国居民公司支付的股息红利所得；⑥经营及专业开业所得、外国的经营与财产所得，未经源泉扣缴的利息、养老金、特许权使用费所得、外国有价证券利息以及其他类型所得。

其纳税人分为常住居民、非常住居民、非居民三种。居民指：①在英国征税年度内停留6个月以上；②连续5年中每年有3个月以上居住在英国；③在英国有住所，并在英国居住，不论其停留时间长短。但自己全部时间在国外从事经营、其他职业或受雇佣者等除外。④居民一般要按其在世界范围的所得纳税，居民如果具有英国国籍法规定的英国人资格，可在计算应税所得时享受基本生活扣除待遇。非居民则仅就其在英国的源泉所得征税，一

般不享有基本生活扣除待遇。但是有英国人资格者可按其英国所得占其在世界所得的比例给予基本生活扣除。

纳税人应税所得的计算是将各类所得分别扣除其法定扣除项目（如经营所得的合格经营费用），求得各类所得（包括已从源泉征税的所得）的综合所得，再扣除生计费用后，即为实际应税所得。允许扣除的生计费用包括：基础扣除、抚养扣除、劳动所得扣除、老年人扣除、病残者扣除、寡妇 ( 鳏夫 ) 扣除和捐款扣除等。这些扣除项目的金额，按法律规定，每年随物价指数进行调整。

各类所得合并为综合所得时，允许依法冲抵盈亏（如经营亏损可以用总所得冲抵），然后依分级差额累进税率计征。从源泉预扣的已缴税款，可抵免应付税款。个人所得税采取自行申报办法纳税，同居夫妇可联合申报或分开申报。

在英国，按累进制进行扣税。它是将纳税人在本纳税年度取得的总工资或薪金所得和宽免额累计计算，从而任何一期的扣缴税额，取决于本纳税年度初起到本期（包括本期在内）为止的收入数额。具体来说，累计制是将纳税人在本纳税年度可享受的宽免额除以全年工资支付的周数（一年按52周计算），得到每周宽免额（又称免税工资），然后用本周累计工资额（包括本周在内）减去本周累计宽免额，得到应税累计工资，再将应税累计工资乘以适用税率得到应纳税额，最后将本周应纳税额减去上周已扣缴的税额，其差额即为本周应扣缴的所得税额。

另外，所得税预扣法还有起征点的规定。在正常情况下，如

果雇员取得的工资或薪金收入不超过税法规定的起征点，则雇主就不必对其工资或薪金收入中预先扣除所得税款。

附：

What counts as taxable income?

Taxable income includes:

1、就业收入。earnings from employment（Includes income from full, part-time and temporary employment. If you get perks or benefits from your employer these may also be taxable）

2、个体经营收入。earnings from self-employment（Profits you make from working for yourself as a sole trader or partner.）

3、养老金。most pensions income (State, company and personal pensions)

4、储蓄利息。interest on most savings（Bank and building society interest - not including Individual Savings Accounts (ISAs)

5、储蓄和投资账户以及债券。National Savings and Investments accounts and bonds.

6、股利收入。income from shares (dividends)

7、租金收入。rental income

8、信托收入。income paid to you from a trust

Non-taxable income

There are certain sorts of income that you never pay tax on. These include certain benefits, income from tax exempt accounts, Working Tax Credit (WTC) and premium bond wins. These income sources are ignored altogether when working out how much Income Tax you may need to pay.

2010-2011年英国个税计算表

Individual Income Tax: The U.K. individual income tax rates for 2010-2011 are 10%-50%.

Note:

The 10% rate relates to saving income of up to GBP 2,440.

Dividend income below GBP 37,400 is taxed at 10%. Dividend income of GBP 37,400- GBP 150,000 is taxed at 32.5%. Dividend income exceeding GBP 150,000 is taxed at 42.5%

Residence（居民）

An individual in UK is resident when staying in the UK for more than 183 days in a tax year, or when having annual visits to the UK for 91 days in 4 consecutive years.

A company is UK resident if incorporated in the UK, or when the management is in the UK. U.K. Personal Credits and Deductions（个人抵税及扣除）

?For British residents, the first annual income of GBP 6,475 is tax exempt in 2010-2011.

The exemption is limited to annual income below GBP 100,00.

?There are also tax credits for taxpayers aged 65-74, with additional GBP 9,640 credit for those above 75 years.

?There is a standard deduction for each dependant.

?Deductions are also permitted for pension plans payments by an employee.

There is a tax relief for gifts given to UK charities.

Note:You can't claim the Personal Allowance if you are non-UK domiciled and claim the special 'remittance' basis of tax - whereby you only pay tax on income you bring into the UK.

Deduction of Tax at Source in U.K.

In the U.K. tax is deducted at source from the following payments to non residents: ?Dividend- 0%. (20% for dividends paid by REITs).

?Interest- 20%.

?Royalties- 20%.

Note: Witholding rates are subject to double taxation treaties.

Interest and royalties are exempt under the EU directive.

Social Security in U.K.

National Insurance Contributions (NIC) in the UK.

The contributions by the employer and the employee are subject to to ceiling defined by law. Employer: 12.8% on salary above GBP 5,715.

Employee: 11% on salary of GBP 5,715- GBP 43,875, with additional 1% for salary above GBP 43,875.

Self employed pay 8% for income of GBP 5,715- GBP 43,875 with additional 1% on income exceeding GBP 43,875.

What counts as non-taxable income?

State benefits

The most common non-taxable state benefits are:

?Disability Living Allowance

?Attendance Allowance

?Lump sum Bereavement Payments

?Pension Credit

?Free TV licence for over 75s

?Winter Fuel Payments and Christmas Bonus

?Housing Benefit

?Employment and Support Allowance - income based (if you haven’t paid enough National Insurance contributions)

?First 28 weeks of Incapacity Benefit

?Income Support - certain payments

?Child Benefit

?Guardian's Allowance

?Maternity Allowance

?Industrial Injuries Benefit

?Severe Disablement Allowance

?War Widow's Pension

?Young Person's Bridging Allowance

Interest on savings

?All ISAs.

?Savings Certificates.

Rents

?First ￡4,250 a year from a lodger in your only or family home - ￡2,125 if split jointly. Tax Credits

?Working Tax Credit.

?Child Tax Credit.

Premium Bonds

Wins from Premium Bonds are free from UK Income Tax and Capital Gains Tax.