17century ago，The British tax system is based on original direct taxation,supplemented by certain individual consumption and other taxes。17~ Consumption tax became popular in the 18th century,Begin to establish a tax structure with direct taxes as the main body。1799Year after first income tax，Changes in the tax structure，after World War II，Direct tax revenue accounts for about 50% of total tax revenue，Form a tax system with direct tax as the main body。
1973VAT was introduced after the UK joined the European Community.，The proportion of indirect taxes increases，However, direct tax is still the main source of tax revenue.。1975Petroleum Tax Decree，Petroleum revenue tax, etc. imposed on oil companies。1976In August 2020, land development tax will be levied on the income obtained from the development of land resources or the income obtained from the transfer of land ownership.。
The main taxes established by 1990 include：personal income tax、corporate tax、social security tax、Domestic goods and services tax、VAT、consumption tax、property tax、oil revenue tax、land development tax、stamp duty、Asset transfer taxes and duties, etc.。
in,of total central tax revenue,personal income tax
- 21%，Corporate tax share
- 09%，social security tax
- 63%，Domestic goods and services tax
- 14%，Property taxes account for
- 75%。Britain is a country with a centralized system，Tax revenue and authority are highly concentrated in the central government。British taxes are divided into national taxes and local taxes。
National taxes are controlled by the central government，Accounting for about 90% of national tax revenue，It is the main source of central finance。Local taxes are the responsibility of local governments，Accounting for about 10% of national tax revenue，It is an important source of local finance，but not the primary source。The main source of local finance is the financial subsidies provided by the central government to local governments.。Compatible with tax revenue division，British tax authority is also highly concentrated in the central government。
National tax legislative power is controlled by the central government，Local governments only have the right to levy taxes and appropriate tax rate adjustment and reduction rights for local taxes that belong to the same level of government.。However, these powers are also restricted by the central government，For example, the local tax capping law promulgated in the UK in the 1980s is an obvious example.。
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