澳大利亚是联邦制国家,各州议会和政府独立程度很高。全国有三级相互独立的政府机构,即联邦政府、州、地方政府,全国设6个州、2个特区。与三级政府体制相适应,澳大利亚的财税体制也分为联邦、州和地方三级。澳大利亚特别强调财政分权和制衡的原则,联邦政府共有三个部门管理财政工作:国库部、联邦拨款委员会、财政和行政管理部。联邦国库部主要侧重于宏观管理,具体负责财政收入、税收政策以及财政融资等工作,负责财政收入、预算编制,对税收、财政支出政策提出建议,并参与货币政策、产业政策和经济发展战略的协调和制定,是决策咨询机构。联邦拨款委员会负责对联邦政府和州政府之间的转移支付金额进行测算,然后向联邦政府总理提出具体的转移支付金额的报告,联邦总理和 Australia is a federal state and its parliaments and governments are highly independent. The country has three independent government agencies, namely the federal government, state and local governments, the country set up six states, two special zones. In line with the three-tier government system, the tax system in Australia is also divided into federal, state and local levels. In particular, Australia emphasizes the principle of fiscal decentralization and checks and balances. The federal government manages a total of three departments: the Treasury Department, the Federal Funding Committee, and the Ministry of Finance and Administration. The federal treasury department mainly focuses on macroeconomic management and is specifically responsible for fiscal revenue, taxation policies and financial financing. It is responsible for fiscal revenue and budget formulation, making recommendations on tax and fiscal expenditure policies, and participating in monetary, industrial and economic development strategies Coordination and development, is the decision-making advisory body. The Federal Appropriations Committee is responsible for measuring the amount of transfer payments between the federal and state governments and then submits a report to the federal government on the specific amount of transfer payments. The Federal Chancellor and