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在历史上,税收和战争有着密切的联系,一些税是因战争而征收,而有的战争又是因税收而起。随着硝烟的散去,与之相伴的税收大都消失,只有少数几个税种保留至今,诸如:所得税、印花税;至于因税收而引起的战争,当属美国的独立战争。所得税首创于英国。1799年,英国对拿破仑战争时,为了应付战争费用的需要,当时的英国首相皮特在发行巨额公债之余,首创了所得税,即三部课征捐。它与后来的所得税尚有不同之处,仅仅属于临时课征的战争税。三部课征捐在1802年随着战争的平息而停止,1803年,又随战争的复起而恢复开征,直到1815年战争结束而废止。战争期间征收的这种所得税,根据个人所得来源的不同,实行分类所得税制和源泉课征制度。此后,该税迭经废兴改革,最后
Historically, taxation and war have been closely linked. Some taxes have been levied by war, while others have been taxed. With the dispersal of smoke, most of the tax revenues associated with it disappear. Only a few types of taxes have been retained so far, such as income tax and stamp duty; and the tax-related war is the United States’ independent war. Income tax pioneered in the United Kingdom. In 1799, during the British war against Napoleon, in order to meet the need of the war expenses, then British Prime Minister Peter Pitt originated the huge amount of public debt while earning the income tax, that is, levying three classes. It is different from the income tax later, only belongs to the war tax levied on a temporary basis. The levy of the three lessons ended in 1802 as the war subsided. In 1803, it was reintroduced with the rise of the war and abolished until the war ended in 1815. This income tax levied during the war, according to the different sources of income, the implementation of the tax system of income tax and sources of levy system. Since then, the tax after the abolition of reform, and finally