A competitive tax regime – frankly who wouldn’t want one? The UK government said two years ago that it wished to create the most competitive corporate tax regime among the Group of 20 largest economies. In yesterday’s Budget it took another step in that direction, announcing that the headline rate of corporation tax would fall to 22 per cent by 2014, from 24 per cent in April. So companies that pay their taxes in the UK have reason to cheer. But as with a lot of things fiscal, appearances can be deceptive.
有竞争力的税收制度？坦率地说，哪个国家不想实行。英国政府两年前表示，希望制定出在20国集团(G20)中最有竞争力的企业所得税制度。英国如今朝着上述方向又迈出了一步。根据周三公布的预算案，到2014年，英国企业所得税的基本税率将从今年4月份的24%降至22%。于是，在英国纳税的企业有理由欢呼了。但与许多财政事务一样，表象可能具有欺骗性。
您已阅读28%（679字），剩余72%（1778字）包含更多重要信息，订阅以继续探索完整内容，并享受更多专属服务。