SPI
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The <em>Survey of Personal Incomes</em> (SPI) is based on information held by HM Revenue and Customs tax offices on individuals who could be liable to UK income tax. It is carried out annually by HMRC and covers income assessable to tax for each tax year. Not all of them are taxpayers because the operation of personal reliefs and allowances may remove them from liability. Where income exceeds the threshold for operation of Pay-As-You-Earn (PAYE), the survey provides the most comprehensive and accurate official source of data on personal incomes. <br> <br> The SPI is compiled to provide a quantified evidence base from which to cost proposed changes to tax rates, personal allowances and other tax reliefs for Treasury Ministers. It is used to inform policy decisions within HMRC and the Treasury, as well as for tax modelling and forecasting purposes. In addition, it is used to provide summary information for the National Accounts that are prepared by the Office for National Statistics. Finally, it is used to provide information to Members of Parliament, other Government Departments, companies, organisation and individuals.<br> <br> The UK Data Archive currently holds the Public Use Tape (PUT) data for 1985-86 and 1995-96 onwards (data for 2008-09 is currently unavailable). For further details of sampling and coverage criteria, see documentation. Further information about the SPI, including income tax and personal incomes statistics, is available on the GOV.UK <a title="Statistics about personal incomes" href="https://www.gov.uk/government/collections/personal-incomes-statistics">Statistics about personal incomes</a> webpage.<br> <br> <p><br> </p>
《个人收入调查（Survey of Personal Incomes，SPI）》基于英国税务海关总署（HM Revenue and Customs，HMRC）税务办公室所掌握的、可能需缴纳英国个人所得税的个人信息。该调查由HMRC每年开展一次，覆盖每一纳税年度的应纳税收入范畴。并非所有纳入统计的个体均为纳税人，因个人减免与免税额政策可使其免除纳税义务。当收入超过工资税预扣代缴（Pay-As-You-Earn，PAYE）制度的起征阈值时，该调查便成为个人收入领域最全面且精准的官方数据来源。<br><br>该调查的编制旨在为财政大臣们提供量化依据，以测算税率、个人免税额及其他税收减免政策拟调整方案的财政影响。其可用于为HMRC与财政部内部的政策制定提供决策参考，同时也可应用于税务建模与预测工作。此外，该调查还可为英国国家统计局编制的国民经济核算体系提供汇总数据。最终，该调查还可向议员、其他政府部门、企业、各类组织及社会公众提供相关数据信息。<br><br>英国数据档案馆目前持有1985-1986年度以及1995-1996年度起的公开使用磁带（Public Use Tape，PUT）数据集（2008-2009年度数据目前暂不可获取）。如需了解抽样与覆盖范围标准的更多细节，请参阅相关文档。如需获取更多关于SPI的信息，包括个人所得税与个人收入统计数据，请访问GOV.UK网站上的<a href="https://www.gov.uk/government/collections/personal-incomes-statistics">个人收入统计</a>专题页面。<br><br>
