英国的支出税包括增值税、消费税、印花税、关税和保险费税.对新购小汽车征收的车辆税已于1992年11月取消.一、增值税增值税是应用范围较广的税种,既适用于国内生产的产品和提供的劳务,也适用于进口产品和某些进口劳务;即适用于企业也适用于个人;并且是仅次于所得税的第二大税种.目前增值税的标准税率是17.5%,任何年应税销售额在45000英镑以上的企业必须定期登记增值税单并对销售额付税,而销售额较低的企业可采取自觉登记的办法. Expenditure taxes in the United Kingdom include value added tax, consumption tax, stamp duty, customs duties and insurance premiums Taxes on newly purchased cars were abolished in November 1992. I. Value Added Tax Value added tax is a widely applied tax, both Applicable to domestic production of products and services provided, but also applies to imported products and some imported labor; that is applicable to business also applies to individuals; and is second only to income tax second largest tax. The current standard tax rate of VAT 17.5%, any company with annual taxable sales above £ 45,000 must register VAT and pay sales taxes on a regular basis, and businesses with lower sales may take the initiative to register.