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英国的税制以所得税为主体税,其税法将纳税人区分为居民和非居民。其中居民又分为普通居民和非普通居民。此外,对住所和户籍的规定也很有特色。对居民,在原则上就其在全球范围的所得征税,对非居民仅就其来源英国的所得征税。 出于维护公平和减少避税的愿望,英国的所得税法在过去的百余年中变得越来越复杂,不断补充的新立法使税法的篇幅越来越长。已由1842年的135页,增加到1976年的1600页！在这洋洋数十万言的所得税法中自然少不了针对国际避税的措施。
The tax system in the United Kingdom uses income tax as its main tax and its tax code divides taxpayers into residents and non-residents. Among them, residents are divided into ordinary residents and non-ordinary residents. In addition, the regulations on domicile and household registration are also very special. Residents, in principle, are taxed on their worldwide income and non-residents are taxed on their income derived from the United Kingdom only. For the sake of fairness and the desire to reduce tax avoidance, the UK’s income tax laws have become more sophisticated in the past hundred years and the new legislation, which is constantly being supplemented, has made tax laws longer and longer. From 135 pages in 1842 to 1600 pages in 1976! In this ocean of hundreds of thousands of words income tax law and ultimately for the international tax avoidance measures.