Proceedings of the 2025 4th International Conference on Public Service, Economic Management and Sustainable Development (PESD 2025)

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The British Corporate Income Tax System and its Implications for China

Authors
Han Jin1, *
1Adam Smith Business School, University of Glasgow, Glasgow, G12 8QQ, UK
*Corresponding author. Email: 2970840J@student.gla.ac.uk
Corresponding Author
Han Jin
Available Online 22 December 2025.
DOI
10.2991/978-94-6463-916-2_10How to use a DOI?
Keywords
Corporate income tax; Tax system optimization; Fiscal policy
Abstract

After decades of dynamic adjustment, the British Corporation Tax system was designed around the needs of the royal family from the beginning and then formed a typical model of “low tax rate, broad tax base + precise preferential treatment”. It implemented a graded progressive system in 2023 to alleviate the losses caused by the COVID-19 to the government. In contrast, Chinese current corporate income tax system is based on a 25% benchmark tax rate and other preferential tax policies. By comparing the corporate income tax systems between these two countries, this article puts forward the inspiration of British Corporation Tax to Chinese income tax, such as optimizing the stepped tax rate structure and implementing accurate tax incentives. However, in the process of improvement, Chinese tax innovation needs to consider the dual logic of efficiency and fairness, localization and internationalization, and provide sustainable fiscal support for high-quality development.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 4th International Conference on Public Service, Economic Management and Sustainable Development (PESD 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
22 December 2025
ISBN
978-94-6463-916-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-916-2_10How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Han Jin
PY  - 2025
DA  - 2025/12/22
TI  - The British Corporate Income Tax System and its Implications for China
BT  - Proceedings of the 2025 4th International Conference on Public Service, Economic Management and Sustainable Development (PESD 2025)
PB  - Atlantis Press
SP  - 79
EP  - 86
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-916-2_10
DO  - 10.2991/978-94-6463-916-2_10
ID  - Jin2025
ER  -