外国税制第6章

An individual who is resident in the UK is liable to UK income tax or capital gains tax on all his income and gains, whether from UK or overseas sources, subject to limited exemptions. A non-resident individual is liable to UK income tax on UK source income.
Non-resident individuals are liable to income tax on UK source income, but are not generally subject to capital gains tax, again with some exceptions (for example, capital gains from the sale of assets of a UK branch of a business are chargeable on their non-resident owner).
The odd dates are due to events in the mid-18th century. The English quarter days are traditionally used as the dates for collecting rents (on, for example, agricultural properties). The tax system was also based on a tax year ending on Lady Day(25 March). When the Gregorian calendar was adopted in the UK in September 1752 in place of the Julian calendar, the two were out of step by 11 days. However, it was felt unacceptable for the tax authorities to lose out on 11 days' tax revenues, so the start of the tax year was moved, firstly to 5 April and then, in 1800, to 6 April. the
Quarter days were the four dates in each year on which servants were hired, and rents and rates were due In the Christian calendar, Lady Day is the traditional name of the Feast of the Annunciation of the Blessed Virgin (25 March) and the first of the four traditional Irish and English quarter days. The "Lady" was the Virgin Mary. The term derives from Middle English, when some nouns lost their genitive inflections. "Lady" would later gain an -s genitive ending, and therefore the name means "Lady's day."
Companies which are resident in the UK are chargeable to corporation tax in respect of their profits wherever these arise. Non-resident companies may be liable to corporation tax or income tax or both in respect of their UK source income or gains.
2.2. Who and what is taxable?
An individual who is resident in the UK is liable to UK tax on all his income and capital gains, whether from UK or overseas sources, subject to certain exceptions.
3.2. What is deductible?
The self-employed may deduct revenue (as opposed to capital) expenses which are incurred wholly and exclusively for the purposes of their trade, subject to specific rules for certain categories of expense.
The importance of domicile Domicile is a specific concept of English law which is very different from residence. It is an attempt to identify the country or legal system with which an individual is most closely identified. The UK authorities have recently announced a review of the concepts of residence and domicile. Under the present law, when a person is born he normally acquires the domicile of his father, this is a "domicile of origin".
There are other taxes which are less important or specific to certain industries such as IPT (insurance premium tax) and PRT (petroleum revenue tax) and duties on such items as tobacco, alcohol and petrol. The bulk of government revenue comes from income tax, corporation tax and VAT.
Chapter six Taxation in the United Kingdom
Overview Principles of taxation in the United Kingdom Taxation of individuals Taxation of companies Taxation of partnerships and limited liability partnerships Other taxes Local taxes
1.Overview
Taxation in the United Kingdom may involve payments to at least two different levels of government: local government and central government.
2.3. Tax year
The Tax Year in the UK, which applies to income tax and other personal taxes, runs from 6 April in one year to 5 April the next (for income tax purposes). Hence the 2008-09 tax year runs from 6 April 2008 to 5 April 2009.
Local government is financed by grants from central government funds, business rates and council tax. Central government revenues are mainly income tax, national insurance contributions, value added tax, excise duties, corporation tax, capital gains tax, inheritance tax and stamp duty.
3. Taxation of individuals
3.1. Basiຫໍສະໝຸດ Baidu of charge 3.2. What is deductible? 3.3. Tax rates
3.1. Basis of charge
UK tax liability may depend on an individual's domicile (the country or state which is his 'natural home'), on whether or not he is resident in the UK for a particular tax year (which is primarily a matter of physical presence) or occasionally on whether or not he is ordinarily resident in the UK.
The tax year is sometimes also called the Fiscal Year. The Financial Year, used mainly for corporation tax purposes, runs from 1 April to 31 March. Financial Year 2008 runs from 1 April 2008 to 31 March 2009, as Financial Years are named according to the calendar year in which they start
2. Principles of taxation in the United Kingdom
2.1. Tax system 2.2 Who and what is taxable? 2.3 Tax year
2.1 Tax system
* * * * * * * The main taxes in the UK are: income tax corporation tax capital gains tax NIC (National Insurance contributions, a payroll levy) inheritance tax (on gifts and death transfers) VAT (Value Added Tax - the main indirect tax) stamp duty (a duty on certain transfers of assets, primarily shares) * stamp duty land tax (a duty on land transfers