英国税制沿革变化及其对我国的借鉴意义: (History of British Tax Reform and Implications to China)

This paper briefly introduces the origin and background of the British tax system from the perspective of the
interplay between the tax system, political institution and military conflicts in British history. It then overviews different types
of modern taxes in Britain and their course of change over time, followed by summary and critiques on British tax reform over
the past three decades. Based on the substances introduced above, the paper proposes suggestions that the British tax system may
provide reference for current Chinese tax reform and the construction of modern state governance in China.