英国银行税收新政

银行及投资金融业一直是政府税收的重点行业。近日在众多金融机构汇聚的英国，财政大臣George Osborne就宣布了适用于银行业的新利润附加税政策，以代替原有的征税要求。

测试中可能遇到的词汇和知识：

levy 征税

curb 限制，控制

fillip 推动，促进

diversified 多样性

sketchy 粗略的，大概的

HQ(=Headquarter） 总部

UK banks: the levy runs dry（344words）

The UK bank levy,introduced in 2011,has not obviously made lenders safer,curbed excessive risk-taking by bankers,or directly cut bonuses. But it has served other purposes. It helps UK chancellor George Osborne to balance the books: the levy handed a £2.8bn fillip to public finances in the past tax year. It also rewards taxpayers for their implicit guarantee of the sector.

Still,in his Summer Budget on Wednesday Mr. Osborne said he would reduce the levy over six years,and introduce an 8 per cent tax surcharge on bank profits from next year. Crucially for geographically diversified,UK-based lenders such as HSBC and Standard Chartered,the levy will no longer be calculated on worldwide balance sheets after 2021.

Details are sketchy. It is not clear whether Mr. Osborne's surcharge is on global or UK profits,for example — but either way it will hit shareholder returns and capital generation when both need to improve. And despite Mr. Osborne's previous encouragement of challenger banks — which are not subject to the bank levy and had no role in causing the financial crisis — he has hammered them hard with the tax surcharge. Virgin Money shares fell 10 per cent. The surcharge will swiftly penalise banks that are more profitable — and more UK-focused — such as Lloyds Banking Group . But Mr. Osborne will not be bothered,given the £1.7bn the Treasury expects to rake in by 2021 as the new tax offsets the reducing levy.

HSBC and Stan Chart will benefit only if the surcharge is based on UK profits,and the levy will not disappear completely. The levy is harsh on HSBC. Less than half of its assets are in Europe,but it paid more than 40 per cent of the £1.7bn total for the big four UK banks last year. No surprise that it is considering moving its HQ to Hong Kong. It may yet do so.

Mr. Osborne claims Britain is open for business,yet his budget changes（so soon after March's levy increase）and continued intervention in UK banks convey a message of unpredictability.

1.What detail is missing from the UK chancellor's statement about the new tax surcharge?

A.The size of this surcharge

B.The target profit category of this new surcharge

C.Starting date of such surcharge

D.Targeted industry of the surcharge

[1] 答案

2.Which financial/investment group is not mentioned in this article?

A.Standard Chartered

B.Chase

C.Virgin Money

D.Lloyds Banking Group

[2] 答案

3.Which city is HSBC considering moving its headquarter to?

A.London

B.New York

C.Beijing

D.Hong Kong

[3] 答案

4.What's the author's attitude towards UK's economics?

A.Uncertain

B.Problematic

C.Weak

D.Strong

[4] 答案

[1]答案：B.The target profit category of this new surcharge

解释：文章第二段明确英国财政大臣讲了是从明年开始征收8%的银行业所得利润的附加税。作者在下一段说到，首相唯一没有讲的就是该附加税到底是从哪一类所得利润征收。

[2]答案：B.Chase

解释：Chase是美国银行，而该文章关注在英国的银行业和新征税政策的影响。

[3]答案：D.Hong Kong

解释：文章倒数第二段提到HSBC（汇丰银行）因为这个新的征税法案的影响可能会把总部移到香港。

[4]答案：A.Uncertain

解释：作者在最后讲到虽然英国首相的说法是积极的，但是数据证明了不稳定、不确定性的存在。