每日更新 - 英国企业所得税 The Daily Update - UK corporation tax

在脱欧公投结果出来之后的首次正式采访中,英国财政大臣乔治·奥斯本(George Osborne)表示,他计划将公司所得税削减到15%,以鼓励企业继续投资英国。目前,英国公司所得税税率为20%,已经是全球主要经济体中税率最低的国家之一;到2020年,该税率将减到17%。公投之前奥斯本(Osborne)曾发出警告,如果英国投票离开欧盟,为了保持2020年的财政收支平衡,将推出增税减支政策,然而,如今他放弃之前的目标,表示政府要从“现实出发,看待‘到本世纪20年代末实现盈余’的这一目标”。

提到即将到来的保守党领导人竞选之后自己的任务,奥斯本(Osborne)希望在建设英国经济方面起到主导作用,他希望英国成为一个“具有低商业税、高关注度的超级竞争经济体”。另外基于他的减税承诺,奥斯本(Osborne)制定的计划还包括奋力争取中国新的投资,进行频繁广泛的国事访问,以及向全球主要经济体寻求一系列双边贸易合作。

然而,世界贸易组织前总干事帕斯卡尔·拉米(Pascal Lamy)发出警告。他说这份关于企业所得税的公告是英国脱欧谈判的真正开始,然而并非明智之举。拉米(Lamy)说:“英国已经打响了此次谈判的第一枪,那就是税收倾销,税收竞争。我能理解他(奥斯本(Osborne))这么做的原因,很明显投资者正从英国鱼贯撤出,他想通过利益让度的方式对投资者进行挽留”,拉米(Lamy)还说:“我坚持认为,如果将来想获得适度平衡的双赢关系,在准备谈判的时候打出税收竞争这张牌,未必是为妥帖的攻心之计。

同时对财政大臣(奥斯本)降税计划后果提出警示的还有经济合作与发展组织的财税领导人,该领导人认为:囿于脱欧的负面影响,“英国的税率政策将愈发激进”,从而不可避免促使英国变成一个避税型经济体。

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