论文部分内容阅读
一、澳大利亚财政管理体制澳大利亚是联邦制国家,按照行政管理层次分为联邦政府、州政府和地方政府三级。澳大利亚的三级政府对应着三级财政,每一级政府财权与事权划分明晰。澳大利亚实行的是相对集权的财政管理体制。主要财政收入由联邦政府负责征收。联邦财政收入约占全国财政收入的70%,州及地方政府收入约占全国财政收入的30%,其中税收部分由联邦税务征收机构代征。澳大利亚各级政府的事权比较清晰。联邦政府负责国际、外
First, the Australian financial management system Australia is a federal state, according to the administrative level is divided into federal, state and local governments at three levels. Three levels of government in Australia correspond to the third level of finance, and each level of government has a clear division of the financial and administrative powers. Australia is a relatively centralized fiscal management system. The main revenue is collected by the federal government. Federal revenue accounts for about 70% of national revenue, state and local government revenue accounts for about 30% of national revenue, of which the tax revenue is collected on behalf of the federal tax agency. The powers of all Australian governments are clearer. The federal government is responsible for international and foreign