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1998年，英国的关税与货物税管理部门提出方案，试图限制使用针对合并保税公司的增值税合并纳税（VATgrouping）办法。该方案引起了英国企业界的普遍批评。本文将根据英国进行增值税合并纳税的历史背景，分析该方案对现有规则的改变，以及该方案的实施对英国企业将产生的影响。
In 1998, the UK’s Customs and Excise Department proposed a plan to limit the use of VAT grouping for mergers of bonded companies. The program aroused widespread criticism in the British business community. Based on the historical background of VAT merger and tax in the United Kingdom, this article analyzes the changes to the existing rules of the program and the impact the implementation of the program will have on British companies.