国际学生税 925英镑 英格兰高校 2028年起
英国教育部在 2025 年 11 月 26 日就国际学生税的技术细节开放咨询，2026 年 2 月 18 日结束，2026 年 7 月 13 日发布政府回应与财政法案草案条文。按草案，这项税向英格兰在 OfS 注册的高校按国际学生人头征收，每名学生每年 925 英镑，从 2028 年 8 月 1 日开始的学年生效。下面的十二节把范围、计算与缴纳三件事拆开讲，所有数字与时间表都可以在教育部放在 gov.uk 上的官方文件里核对。
The International Student Levy is a tax on higher education providers in England, charged for each international student on their register. The technical consultation ran from 26 November 2025 to 18 February 2026, and the government published its response together with draft legislation on 13 July 2026. The rate is a flat 925 pounds per student per year, starting in the academic year that begins on 1 August 2028.
纳税人是高校不是学生
这项税的法定纳税主体是高校，不是学生本人。草案把国际学生税定义成一种税，由教育大臣负责征收与管理，缴纳义务落在英格兰按 2017 年高等教育与研究法注册的高校法人身上。学生在法律上不是纳税人，因此不会收到税务局的个人账单。很多学生以为税额会直接扣进自己的学费，实际情况是发票开给学校，再由学校自行决定成本如何分摊。立法没有规定学校必须把成本转嫁给谁，学校可以用学费收入支付，也可以从其他预算科目里出。判断自己是纳税义务人还是被计入的人头，是理解整项政策的第一层分界。
The levy is charged to the provider, not to the student. Under the draft Finance Bill it is a tax managed by the Secretary of State, and the liability sits on registered higher education providers in England rather than on individuals. Students are not the taxable person, so no personal bill arrives: the invoice goes to the institution, which then decides how the cost is absorbed across its budget. Nothing in the draft forces providers to pass the cost on to students, so the effect on a tuition invoice is a commercial decision rather than a legal one.
从移民白皮书到财政法案的时间线
最早的政策设想写在 2025 年 5 月的移民白皮书里，当时提出按高校国际学生收入的百分之六征收。到 2025 年 11 月的预算，比例改为每名学生每年 925 英镑的定额，生效时间定在 2028 年 8 月 1 日。技术咨询在 2025 年 11 月 26 日开放，2026 年 2 月 18 日关闭，一共收到 91 份回应。咨询文件提出的技术问题只有三个，范围、计算与缴纳，与回应里学校和学生团体关心的豁免口径大致对应。教育部在 2026 年 7 月 13 日发布咨询回应，同时公布财政法案草案条文。政府计划在 2026 年秋季随财政法案把这项立法提交议会。整套时间线的官方落点都在 gov.uk 的咨询页面与草案页面上。
The idea first appeared in the Immigration White Paper of May 2025, which proposed a 6 per cent charge on provider income from international students. The November 2025 Budget replaced that with a flat fee of 925 pounds per student per year and moved the start date to 1 August 2028. The technical consultation opened on 26 November 2025 and closed on 18 February 2026 with 91 responses received, after which the department published its response and the draft legislation on 13 July 2026.
范围之内是英格兰注册高校
在范围内的主体是英格兰在 OfS 注册的高校，以及在读高等教育课程的国际学生。草案把计费对象写成学年内任一时点注册在高等教育课程上的国际学生，课程层级是四级及以上。人头按年计一次，一名学生在同一学年不会重复计费。课程强度与修读时长都不改变金额，全日制与部分时间的差异不影响计费。条款用的是注册这个词而不是入学，中间转学或者休学后复课的情形同样要算，只要学年内有注册记录就会进入人头。国际学生的定义沿用 2017 年高等教育与研究法的口径，与学校内部自称的招生类别无关。
In scope are English higher education providers registered with the Office for Students, and the international students registered on their higher education courses. The levy counts a headcount of students registered at any point in the academic year, at level 4 and above, once per student per year. Neither course intensity nor duration changes the charge, and the term international student follows the Higher Education and Research Act 2017 rather than any internal admissions label. The wording covers transfers and students returning from a break, because the test is registration rather than first entry.
范围之外是继续教育与未注册机构
继续教育课程不在范围内，三级及以下的课程无论学生国籍如何都不计费。没有在 OfS 注册的机构同样不适用，其中包含只办继续教育的学院。短期学习签证的学生大多落在范围外，因为他们的课程通常不授学分，或者层级在三级及以下。这条边界对读预科与语言班的学生影响最大，他们的课程常常落在三级，学校也不会把他们报进高等教育课程的人头里。教育部在咨询回应里表示会继续与 OfS 确认这一类学生的边界。国际学生就读继续教育课程的情形，在学校层面也不会被算进人头。
Further education courses at level 3 and below stay outside the levy, whatever the student's nationality. Providers that are not registered with the Office for Students are also out of scope, including colleges that offer further education only. Most students on a short-term study visa fall outside as well, because their courses are usually non-credit bearing or at level 3 or below, and the department says it will keep testing that boundary with the regulator.
计算公式与 220 名学生的免税额
计算方式是先数人头，再做乘法和一次固定扣减。草案给出的算式是学年内国际学生总数减去 220，再乘以 925 英镑。每所高校每年前 220 名国际学生不计费，对应的免税额最高约 20 万英镑。以一所招 1000 名国际学生的学校为例，应缴额是 780 名学生乘 925 英镑，约 72 万英镑。这个结构让规模较小的高校实际税负很轻，而对高度依赖国际学生招生的学校压力最大，同一部法律在不同学校身上的效果差别很大。免税额设计的理由是抵偿学校配合申报产生的行政成本。
The calculation multiplies a headcount by the flat rate and then subtracts a fixed allowance. The formula published with the consultation is total international students in the academic year, minus 220, multiplied by 925 pounds. Each provider's first 220 international students are free of charge, an allowance worth up to about 200,000 pounds a year; a provider with 1,000 international students would owe roughly 720,000 pounds instead of the full 925,000 pounds.
在读学生按注册周年日计入
草案对跨学年在读的学生给了一条具体规则。如果学生是在更早的学年首次注册，就要等到首次注册日在该学年的周年日，才被算作当年注册。这条周年日规则在 2028 至 2029 学年首年不适用，避免第一年的计数被历史学生口径拉高。条款有意把首年排除在外，因为首年没有上一学年的记录可以对齐，照搬周年日规则会让部分在读学生整年不计费。对多数本科与硕士学生来说，它决定了自己被计入哪一个学年的头数。学校在准备试算数据时要按同样口径排出各年级学生的计入时间。
The draft bill adds a rule for students who are already on a course. A student first registered in an earlier academic year is not treated as registered in a later year until the anniversary of that first registration falls inside it. The anniversary rule does not apply for the opening year of 2028 to 2029, which keeps the first headcount simpler for providers and for the regulator that runs the calculation.
计费数据来自既有年报
这项税不要求学校另做一套报表。OfS 计划使用 Jisc 学生记录，以及继续教育机构的 ILR 年报，从这些既有申报里取出国际学生人头数。草案把应报信息与 OfS 的信息职责直接挂钩，没有被报入的学生不产生费用。草案还允许法规改用别的申报口径，只要通过公告发布，学校按公告核对数据即可。学校因此不需要为这项税新建数据链路。数据的申报时间与现有年报节奏一致，行政负担主要落在核对而不是新增填报。
No separate census is planned for the levy. The Office for Students will use the existing Jisc Student Record returns, plus ILR returns for further education colleges, to establish the headcount. The draft bill ties the charge to information a provider already supplies to the regulator, so a student who is absent from those returns does not attract the levy at all. Regulations may switch to a different data route later, provided the change is published in a notice.
开票、28 天缴款期与滞纳利息
缴纳走 OfS 的发票流程，而不是学校自己做税务申报。以 2028 至 2029 学年为例，学校在 2029 年 10 月提交学生数据，OfS 在 2030 年 1 月前开出账单。款项要在收到发票后 28 个自然日内付清，学校也可以设置季度直接借记分期支付。发票制度的好处是学校不需要自行判定义务，金额由 OfS 用年报数据算出来，学校收到的是账单而不是申报表。逾期会被计息，超过六个月或者反复逾期还可能触发罚款与其他强制措施。草案同时写了行政复核与向一级法庭上诉的通道，学校对判定有异议时有正式救济路径。
Payment runs through an invoice from the Office for Students rather than a self-assessment return. For 2028 to 2029, provider data is due in October 2029 and the invoice arrives by January 2030, with payment due within 28 calendar days; a quarterly direct debit is allowed. Interest applies to late payment, and payments more than six months late can attract penalties, with a review and tribunal appeal route written into the draft bill. That design keeps the assessment with the regulator, so providers receive a calculation rather than filing one.
925 英镑会随通胀调整
925 英镑不是永久数字。草案授权教育大臣用法规替换这一金额，以反映通胀，使用的指数与学费上限年度上调所用的指数相同。首年不引入通胀调整，之后逐年跟进。法规可以规定金额替换只对公告之后的学年生效，学校不会因为追溯调整而重算已经结束的年度。判断长期成本要看学费上限的年度公告，而不是只记住 925 这个数。学校在做多年预算时，通常会把这条调整规则与自己的学费定价假设放在一起推算。
The 925 pound figure is not fixed forever. The draft bill lets the Secretary of State replace it by regulations to account for inflation, using the same index as the annual tuition fee limit uplifts. No inflation adjustment applies in the opening year, so long-run costs should be read against the fee cap announcements rather than the launch figure alone. Regulations may also limit a new amount to academic years after the notice, so closed years are not reopened.
生效前的两次试算
税还没生效，试算已经排上了日程。OfS 会用 2026 至 2027 学年与 2027 至 2028 学年的学生数据做两次试算，把结果交给学校用于财务规划。试算不算正式计费，学校拿到数字不需要付款，它的作用是把数据质量问题和人头口径差异提前暴露出来。这两次试算同时是 OfS 检验自己流程与指南草案的机会。学校拿到试算数之后，通常会对照招生结构与学费假设，判断成本落在哪个区间。教育部说这两年还会继续制定二级立法与细则指南，最终口径以正式立法为准。
Two trial calculations are planned before the levy begins. The Office for Students will run them on 2026 to 2027 and 2027 to 2028 student data and share the results with providers for financial planning. The trials also let the regulator test its own processes and draft guidance, while secondary legislation and detailed guidance are developed over the same period. The trial numbers are not a bill; they exist to surface data quality problems before the levy starts.
收入投向定向助学补助
这笔收入不留在 OfS，而是全额回投到高等教育与技能体系。政府把用途写在重新引入定向的、按经济情况审查的助学补助上，用于帮助弱势学生，并支持 16 岁后教育的升学与更广的技能培训。教育部在咨询回应里算了另一笔账：2026 至 2027 到 2030 至 2031 这五年按通胀上调学费上限，可增加约 60 亿英镑投入。这个数字高于同期预计不到 10 亿英镑的税负成本。教育部同时说明，税负对学校是可预期的小额支出，真正决定预算的是学费上限与招生结构。具体怎么花要在下一次支出审查里确定。
The revenue is reinvested rather than retained by the Office for Students. The government says it will fund the reintroduction of targeted, means-tested maintenance grants for disadvantaged students, along with progression in post-16 education and wider skills training. The department also argues that inflation-linked fee cap uplifts over the five years to 2030 to 2031 would add around 6 billion pounds, more than the under 1 billion pound cost it forecasts for the levy.
与国际学生健康附加费的区别
常见的错误是把这项税与移民健康附加费混为一谈。附加费由学生本人按年缴纳，学生签证持有人与随行家属目前是每人每年 776 英镑。国际学生税由学校缴纳，学生本人不是纳税人，两者在缴费主体上完全不同。对准备申请的学生来说，附加费在签证申请时一次付清，属于确定支出，国际学生税则是学校层面的年度成本。对家庭的直接含义是短期不会多出一张个人账单，中期要看学校如何把成本放进学费定价与招生结构。挑选院校时可以对照学校公布的财务说明与招生计划，把学费数字和背后的成本结构放在一起看。
A common mix-up is to confuse the levy with the Immigration Health Surcharge, which students and their dependants pay personally at 776 pounds per person per year. The levy is paid by providers, so no separate personal bill appears on a student account. Its medium-term effect depends on how institutions price courses and shape recruitment, so provider financial statements are worth reading alongside headline fees.
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