根西岛税收体系的大幅改革以微弱优势获得议员批准，为2029年开征3%的商品和服务税（GST）铺平了道路。
Sweeping changes to Guernsey's tax system have been narrowly approved by deputies, paving the way for the introduction of a 3% goods and services tax (GST) in 2029.
议员以22票赞成、17票反对，批准了政策与资源委员会（P&R）的税收方案。该方案包括开征GST、对收入前2.8万英镑征收15%的所得税、提高社会保障缴费率、开征新的年度车辆税、提高企业税率以及政府节支措施。
Politicians voted by 22 votes for and 17 against to approve Policy and Resources' (P&R) tax package consisting of GST, a 15% income tax on the first £28,000 earned, higher social security rates, a new annual vehicle tax, higher corporate taxes and government savings.
根据修改后的方案，小型本地生产商将免征GST。该修改也获准通过。
Changes to the package, which will see small local producers exempted from GST, were also approved.
P&R表示，由于新的估算显示企业所得税收入将比原先预计高出数百万英镑，因此将于2029年而非2028年实施该税收方案。
P&R said it would introduce the tax package in 2029, rather than 2028, after new estimates for corporate tax receipts came in at millions of pounds more than estimated.
尽管多次有人试图修改该方案，但P&R的方案总体上并未受到太大影响。
Despite numerous attempts to change it, P&R's package remains relatively unscathed.
官员表示，该方案每年可增加约3600万英镑收入，并使低收入者有更多资金用于消费。在增加财政收入方面，3%的GST将发挥主要作用。
According to officials, the package would raise about £36m each year and mean lower earners have more money to spend. Most of the heavy lifting when it comes to raising revenue is done by the 3% GST.
据估计，GST可带来约4600万英镑收入，但其他多项税收调整将减少部分入库金额。
It is estimated to generate about £46m but the money going into government coffers is chipped away by some of the other changes to taxes.
所得税免税额将提高至1.58万英镑，同时新增一个所得税税率档次，劳动岛民收入中前2.8万英镑部分将按15%征税，其余收入按20%征税。
Tax free income tax allowances will be increased to £15,800, while a new band of income tax would see working islanders taxed at 15% on income up to £28,000 and the 20% on all other income.
大多数岛民需要缴纳更高的社会保障费，不过新增的1.1122万英镑免征额将保护低收入者，使其免受部分涨幅影响。
Most islanders would pay higher social security contributions, although a new £11,122 allowance would mean lower earners are protected from some of the increase.
与此同时，燃油税将下调25%，并恢复征收每辆车平均132英镑的年度机动车税。此外，对于价值超过5万英镑的车辆还将新开征2500英镑起的豪华车辆附加税。
Alongside that fuel duty would be dropped by 25%, with an annual motor tax averaging £132 per vehicle reintroduced, as well as a new luxury vehicle surcharge from £2,500 on vehicles valued above £50,000.
P&R成员安德鲁·奈尔斯表示，根西岛议会多年来一直依靠储备金维持运作，而这些改革将使议会能够“投资、建设和修复，审视我们的未来以及更长远的发展”。
P&R member Andrew Niles said the States had been living off its reserves for years and the changes would allow the States to "invest, build and repair, consider our future and what's over the horizon".
他说：“税制改革从来都没有合适的时机。我们每拖延一年，储备金就会更加匮乏。”
"There's never a good time to tax reform, for every year we wait, the reserves get thinner," he said.
辩论期间，抗议者聚集在根西岛皇家法院的台阶上，抗议者与政治人物之间爆发了激烈冲突。
During the debate protesters had gathered on the steps of Guernsey's Royal Court, leading to angry exchanges between protesters and politicians.
批评声中包括议员提出动议，利用“断头台动议”截断对政策与资源委员会（P&R）计划可能进行的修改所产生的辩论。
Among the criticisms was a move by deputies to curtail debate on potential changes to P&R's plans by using guillotine motions.
发展与规划管理局主席尼尔·因德承认，他曾向抗议者竖中指。他说自己并未投票支持截断部分辩论，因为“如果我这么做，网上就会有人开始哭鼻子”。
Development and Planning Authority President Neil Inder, who admitted he raised a middle finger to protesters said he did not vote to curtail some debates as "people start crying on the internet if I do that".
根西前进党提出的将商品和服务税（GST）税率逐步提高至5%的修正案，最终在末次表决中获得通过。
successful amendment by Forward Guernsey to ratchet up the rate of GST to 5% was eventually approved at the final vote.
这意味着，未来低收入群体可能获得更多税收优惠，政府还将研究如何利用提高GST税率带来的收入，为年轻人留在岛上提供激励措施。
It will mean in the future there could be higher tax breaks for lower earners and an investigation into how the money from a higher GST rate could be used to provide incentives for young people to stay in the island.
在为期六天的辩论中，议员否决了多项修改政策与资源委员会税收方案的提议。
Across six days of debate several proposals to change P&R's tax package were rejected by deputies.
议员利厄姆·麦肯纳和西蒙·弗默勒提议就税收方案的部分内容举行公投，但该提议两次遭到否决。与此同时，将所得税税率提高至22%、而不是开征GST的尝试也被否决。
Moves to have a referendum on parts of the tax package were defeated twice, after being put forward by deputies Liam McKenna and Simon Vermeulen, while attempts to increase the rate of income tax to 22% rather than introduce a GST were also voted down.
议员戴维·戈伊提议研究对空置房产、高净值人士以及大额房地产交易征税，但该提议在压倒性反对票下被否决。
Deputy David Goy's proposals to investigate taxes on unused properties, high-net worth individuals and big property transactions were overwhelmingly defeated.
在数项“断头台动议”成功获得通过后，议员们没有就他提出的其他几项限制根西岛政府使用顾问的方案进行辩论。
Some of his other proposals to restrict the use of consultants by the States were not debated by deputies after successful guillotine motions.
就业与社会保障委员会主席蒂娜·伯里和议员杰恩·奥赞内提出研究征收财富税，但该提议在压倒性反对票下被否决。
A proposal from Employment and Social Security President Tina Bury and deputy Jayne Ozanne to investigate a wealth tax were overwhelmingly defeated.
伯里议员说：“很明显，对于在这个岛上拥有的巨额财富，征税并没有多少意愿。”
"It is clear there is little appetite to tax the enormous wealth on the island," deputy Bury said.
支持P&R提案的议员包括：伊冯·伯福德、林赛·德索斯马雷兹、大卫·多里蒂、史蒂夫·法拉、阿德里安·加布里埃尔、约翰·戈洛普、莎拉·汉斯曼·鲁塞尔、马克·赫利尔、罗娜·汉弗莱斯、萨沙·卡赞采娃-米勒、马克·莱恩、罗斯·勒布伦、穆纳扎·马利克、保罗·蒙塔古、安德鲁·奈尔斯、乔治·奥斯瓦尔德、查尔斯·帕金森、萨莉·罗切斯特、汤姆·莱拉特、加文·圣皮尔、詹妮弗·斯特拉坎以及史蒂夫·威廉姆斯。
Deputies who backed P&R's proposals were Yvonne Burford, Lindsay de Sausmarez, David Dorrity, Steve Falla, Adrian Gabriel, John Gollop, Sarah Hansmann Rouxel, Mark Helyar, Rhona Humphreys, Sasha Kazantseva-Miller, Marc Laine, Ross Le Brun, Munazza Malik, Paul Montague, Andrew Niles, George Oswald, Charles Parkinson, Sally Rochester, Tom Rylatt, Gavin St Pier, Jennifer Strachan and Steve Williams.
投反对票的议员有：克里斯·布林、蒂娜·伯里、安迪·卡梅伦、黑莉·坎普、加里·柯林斯、罗布·库尔根文、大卫·戈伊、布鲁诺·凯-穆阿特、马克·莱德比特、艾丹·马修斯、利亚姆·麦肯纳、杰恩·奥赞、安迪·斯隆、李·范卡特维克、西蒙·弗尔梅伦，以及奥尔德尼岛代表亚历山大·斯诺登和爱德华·希尔。因德尔议员选择了弃权。
Those who voted against were deputies Chris Blin, Tina Bury, Andy Cameron, Haley Camp, Garry Collins, Rob Curgenven, David Goy, Bruno Kay-Mouat, Marc Leadbeater, Aidan Matthews, Liam McKenna, Jayne Ozanne, Andy Sloan, Lee van Katwyk, Simon Vermeulen alongside Alderney Representatives Alexander Snowdon and Edward Hill. Deputy Inder abstained.
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