Taxes – Direct and Indirect | 税收——直接税与间接税

📚 Taxes – Direct and Indirect | 税收——直接税与间接税

Taxation is a compulsory payment from private individuals and firms to the government. In Cambridge A-Level Economics, taxes are classified as direct or indirect according to who is legally liable to pay and whether the burden can be shifted to another party. This article explains the key definitions, diagrams and evaluation points needed for exam success.

税收是个人和企业向政府进行的强制性支付。在剑桥 A-Level 经济学中，税收根据法律上的纳税义务人以及税负能否转嫁给另一方，分为直接税和间接税。本文解释考试所需的关键定义、图示和评估要点。

1. The Role of Taxation | 税收的作用

Governments use taxation to raise revenue for public expenditure, to redistribute income and wealth, to correct market failures such as pollution, and to influence the level of aggregate demand in the economy. Taxation is therefore both a microeconomic and a macroeconomic policy instrument.

政府利用税收为公共支出筹集收入、再分配收入和财富、纠正污染等市场失灵，并影响经济中的总需求水平。因此，税收既是微观经济政策工具，也是宏观经济政策工具。

2. Defining Direct and Indirect Taxes | 直接税与间接税的定义

A direct tax is levied directly on the income, wealth or profit of an individual or firm. The person or firm legally liable for the tax is expected to bear the burden and cannot pass it on to another party by law.

直接税直接对个人或企业的收入、财富或利润征收。在法律上负有纳税义务的个人或企业被期望承担税负，并且依法不能将其转嫁给另一方。

An indirect tax is levied on expenditure on goods and services. The seller collects the tax from the buyer and pays it to the government, so the burden can be shifted from producers to consumers through higher prices.

间接税对商品和服务的支出征收。销售者从购买者处收取税款并缴纳给政府，因此税负可以通过提高价格从生产者转嫁给消费者。

3. Examples of Direct Taxes | 直接税的例子

Common direct taxes include income tax, corporation tax, capital gains tax, inheritance tax and national insurance contributions. They are usually collected directly by the tax authority from the taxpayer.

常见的直接税包括所得税、公司税、资本利得税、遗产税和国民保险缴款。这些税通常由税务机关直接向纳税人征收。

Direct taxes are often related to the ability to pay, so they can be designed with allowances and marginal tax bands to achieve a more progressive distribution of income.

直接税通常与支付能力相关，因此可以通过免税额和边际税级的设计来实现更具累进性的收入分配。

4. Examples of Indirect Taxes | 间接税的例子

Indirect taxes include value added tax (VAT), excise duties on tobacco, alcohol and fuel, customs duties and stamp duties. They are added to the selling price of goods and services.

间接税包括增值税（VAT）、对烟草、酒精和燃油征收的消费税、关税和印花税。这些税被加在商品和服务的销售价格上。

Some indirect taxes are imposed specifically to reduce consumption of demerit goods, such as cigarette excise duties, while others are general taxes on spending such as VAT.

有些间接税专门用于减少劣质品的消费，例如香烟消费税；而另一些则是对支出征收的一般税，例如增值税。

5. Progressive, Proportional and Regressive Taxes | 累进税、比例税与累退税

A progressive tax takes a larger proportion of income as income increases. A proportional tax takes the same proportion of income at all income levels. A regressive tax takes a larger proportion of income from low-income earners than from high-income earners.

累进税随着收入增加，税收占收入的比例也上升。比例税在所有收入水平下征收相同比例。累退税从低收入者收入中拿走的比例高于从高收入者收入中拿走的比例。

For example, an income tax with a personal allowance and higher marginal rates is progressive, while a flat-rate VAT on food and clothing would be regressive because lower-income households spend a larger share of income on these necessities.

例如，设有个人免税额和较高边际税率的所得税属于累进税；而如果对食品和服装征收单一税率增值税，就具有累退性，因为低收入家庭将收入的较大份额用于这些必需品。

6. Specific and Ad Valorem Indirect Taxes | 从量税与从价税

A specific tax is a fixed amount per unit of

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