2065438+On June 23rd, 2006, Britain decided to leave the EU by referendum (hereinafter referred to as "Britain's withdrawal from the EU"). As Britain still needs to go through relevant legal procedures to withdraw from the EU official, Britain will remain a member of the EU for some time to come, relevant EU directives and regulations can still be applied, and its domestic tax laws still need to be bound by EU tax regulations.

Although the results of the referendum will not have an immediate tax impact on China enterprises investing in or through the UK, China enterprises holding or planning to hold relevant investments should continue to pay attention to and actively prepare for possible changes after Britain formally leaves the EU.

Following Britain's withdrawal from the EU, the British government is expected to have more autonomy in tax policy making, including signing new tax agreements with EU member countries or the EU, establishing an independent tariff system, and operating the VAT management system independently of the EU.

From the perspective of continuing to attract capital inflows, the British government may implement a more flexible and competitive tax policy after Britain leaves the EU, but this depends on the outcome of subsequent negotiations between Britain and the EU.