編者按
HMRC的全稱是Her Majesty's Revenue and Customs （廣稱HM Revenue &Customs），是英國的稅務局。稅收是國家財政的重要來源，國家財政又是國家進行各種建設，各種投資的重要來源。HMRC發表了一項有關稅收數位化管理改革的重要文件。文中對此次磋商文件的發表進行了深入的分析與探討。ICAEW作為一個專注於全球會計與財務領域最前沿資訊的專業組織，也對此發表了自己的見意。
HMRC publishes consultationon making tax digital plan
HMRC has published six consultation papers on Monday,unveiling new details about its making tax digital plan.
According to the Revenue’s plans,businesses and landlords with a turnover of less than ?10,000will not be obliged to produce quarterly reports or keep their record digitally.
However,most businesses will still need to keep their tax records digitally and publish quarterly reports.The plan,has been controversial,with critics arguing that the digital tax returns will be an unnecessary burden on business.
Earlier this year,an ICAEW report found that 75%of businesses do not currently maintain their accounts electronically using accounting software.
Following the publication of the consultation,ICAEW said today it was 「dismayed」that making tax digital will still be compulsory for most businesses.
Each of the six documents focuses on specific customer groups or specific reforms,and aims to collect views on its plan to create the most digitally advanced tax system worldwide.
The government said it is also considering deferring digital record-keeping and quarterly updating for a further group of small businesses.
Moreover,the government will explore options to assist businesses with the transition.
The consultation documents also said that those who cannot go digital will not be required to do so.
HMRC also decided to refer the start of making tax digital for some small businesses,giving extra time to get used to the digital record keeping and quarterly updating.
The changes will be gradually introduced between 2018and 2020.
Jane Ellison ,the Treasury’s financial secretary said,「This new system will make the UK’s tax administration more efficient and straightforward,and will offer businesses greater clarity when it comes to paying their tax bills.
「By replacing the annual tax return with simple,digital updates,businesses will be able to concentrate on putting people and profit,not paperwork,first.」
Edward Troup,HMRC’s executive chair,said the plan will make the Revenue the most digitally-advanced tax administrations in the world.
「Going digital will abolish the annual tax return as we know it by 2020,replacing it with a personalised digital service through which taxpayers will be able to send and receive information to HMRC at the click of a button,」Troup said.
However,ICAEW questioned the timing of these changes following the uncertainty about the economy after the EU referendum.
Frank Haskew,head of the ICAEW tax faculty,said,「The proposed exemption for businesses with a turnover of less than ?10,000will be of little help to the vast majority of small businesses;most with a turnover below that figure are unlikely to be paying tax anyway.」
「At a time when UK growth appears to be slowing post the Brexit vote,the UK should be doing all it can to promote growth,not impose further costs and admin burdens on UK businesses.
Haskew added,「This is not the time to be rushing through fundamental changes to business processes that are likely to result in major upheaval and extra costs,especially when the business benefit to the UK has not been clearly demonstrated.」
The Federation of Small Business (FSB)said the changes announced on Monday are 「incredible important」as they mean that half of the UK’s 5.4millions SMEs will not be affected by quarterly tax reporting.
The FSB said it will contribute to the making tax digital agenda and will be submitting new evidence into the consultations.
The consultation period will run until 7November 2016.
英國海關總署發布稅收數位化管理磋商文件
海關稅務總署（HM Revenue &Customs，以下簡稱HMRC）於周一發布六份相關文件，列舉關於稅收數位化管理的一些細節。
根據HMRC的計劃，營業額小於10,000的企業及私營業主，不需要上傳季度報告，也不需要保持數字記錄。
然而，大多數企業仍然需要保持納稅的數字記錄，並且發布季度報告。該計劃一直引發爭議。有些批評者說，納稅申報數位化將會成為企業一個不必要的負擔。
今年早些時候，英格蘭及威爾斯特許會計師協會(以下簡稱ICAEW)發布了一份報告。該報告提出，目前仍有75%的企業不會使用電子會計軟體去記帳。
今天，在磋商文件發布以後，ICAEW認為這結果無疑是「沮喪」的，因為這意味著稅收數位化對於今天的大多數企業來說將仍然是強制性的。
每一項文件都針對特定的客戶群體或特定的改革方向，旨在搜集關於最先進數位化稅收制度建設的建議。
英國政府表示，他們也在考慮推遲實現對小型企業進一步使用數字記錄和季度更新的要求。
此外，英國政府將會探索幫助企業進行過渡的方法。
該磋商文件還稱，那些不能實現數位化的企業將不會被要求這樣做。
針對小型企業稅收數位化的初始階段，HMRC還決定給予其更多時間來實現數位化記錄保存和季度更新。
有關於這些變革的文件將會在2018至2020年間陸續出臺。
英國財政部金融部部長簡·埃裡森（Jane Ellison）表示：「這個新的系統將使得英國的稅收管理更具高效性和便捷性。企業在支付稅單的時候可以更加明晰相關內容。」
「通過實現年度納稅申報的便捷數位化，企業將能夠更加專注於人才和企業利潤上，而並不是把注意力放在文書工作上面」。
HMRC署長愛德華·特魯普（Edward Troup）表示，該計劃將會使得HMRC成為世界上最先進的數位化稅務部門。
特魯普說：「正如我們所知道的一樣，實現數位化意味著我們將要在2020年之前取消年度納稅申報工作。將其取代的會是一項更具個性化數位化的服務通過這項服務，納稅人就只需要點擊一個按鈕，就能上傳與接收HMRC的信息。」
然而，在全民公投引起的經濟不確定性之下，ICAEW對這一項變革的實施時間保持懷疑態度。
ICAEW稅務專業技術委員會（ICAEW tax faculty）主管弗蘭克·海克修（Frank Haskew）表示：有關於豁免營業額低於10,000的企業的建議對小型企業作用不大，因為絕大多數營業額低於這一數目的小型企業都不需要納稅。」
「當英國經濟增長因為脫歐公投結果而出現放緩跡象後，英國政府應竭盡所能來促進經濟增長，而不是向英國企業進一步施加成本上的和管理上的負擔。
海克修補充說：「現在還不是時候。我們不應該太迫切地去對商業流程進行根本性改變。尤其在人們對英國可獲商業利益仍未明確的情況下，這將會導致重大的經濟動蕩，還會為企業帶來額外的成本負擔。」
英國小型企業聯合會（The Federation of Small Business，以下簡稱FSB）表示，周一公布的這一文件的重要性已經到了「難以置信」的地步。這意味著，英國的540萬中小企業中有一半都不需要進行季度性納稅申報。
FSB表示，這一文件將有助於把稅收數位化管理提上議程，也為相關磋商過程豐富了材料。
磋商過程將延續至2016年11月7日。
文章出處：《Economia》
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