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英国 在财政划分上英国分为中央、郡和区三级财政,根据各级政府的事权划分收支范围,实行比较集中的分税制。 1.中央财政与地方财政财权及事权的划分。英国财政属集中型的财政体制,中央预算集中的财政收入占整个国家财政收入的80％以上;中央预算收入的90％来自税收。中央预算收入主要有个人所得税、公司所得税、增值税、国内销售税、关税等;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。营业税税率由中央政府确定,税收收入全部上交中
Britain in the financial division of the United Kingdom divided into three levels of central, county and district finance, according to the power of government at all levels divided the scope of revenue and expenditure, the implementation of a more centralized tax sharing system. 1. Central fiscal and local financial property rights and powers division. The British fiscal system is a centralized financial system. Central fiscal revenue accounts for more than 80% of the national revenue. 90% of the central budget revenue comes from taxes. The central budget revenue mainly includes personal income tax, corporate income tax, value-added tax, domestic sales tax and customs duties. The local budget revenues are mainly business tax, head tax, central budget subsidy income and local self-raised income. Business tax rate determined by the central government, tax revenue all turned over