税收的主要职能
税收的基本原则
税制的构成要素
税收的分类
税收的主要职能：
调控经济
use tax policies to encourage
Saving (through tax-free ISA, tax relief on pension contributions)
donations to charities (through the Gift Aid scheme)
entrepreneurs building their own business (through business reliefs of capital gains tax)
investment in plant and machinery (through capital allowances)

税收分类：
定额税率(eg, NICs-class2)
比例税率
单一(eg, IHT, VAT)
差别(eg, *Corporation tax)
累进税率(eg, Income tax, CGT,  )
累退税率(eg, NICs-class1 employee, NICs-class4)

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