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澳大利亚是一个联邦制国家,税收的立法权归国会,司法权归法院,行政管理权归财政部和税务局。该国实行联邦、州和地方三级课税制度,其税收收入分为联邦税收收入和地方税收收入,其中:联邦税收由个人所得税、公司所得税、非现金福利税、资本利得税、销售税、消费税、资源租赁税、关税、商品和服务税等税种以及联邦国有企业上交的利润组成;州及地方政府税收由工资税、金融机构税、印花税、土地及财产税、债务税等税种组成。联邦税收收入是全国税收收入的最主要部分。澳大利亚是属于个人所得税主导型的国家,个人所得税是税制体系中的主体税种,成为国家财政收入的主要来源。现阶段澳大利亚的个人所得税占中央财政收入中的比重非常高,占整个联邦税收收入约40%。该国是高税负、高福利、低储蓄率的国家,个人所得税负担在经济发展与合作组织成员国中位居前列。
Australia is a federal state. The legislative power of tax revenue is vested in the National Assembly, the judicial power is vested in the court, and the administrative power is vested in the Ministry of Finance and the Inland Revenue Department. There are federal, state and local tax systems in the country, where the tax revenue is divided into federal tax revenue and local tax revenue. The federal tax consists of personal income tax, corporate income tax, non-cash welfare tax, capital gains tax, sales tax, Consumption Tax, Resource Lease Tax, Tariff, Goods and Services Tax, and profits paid by the federal state-owned enterprises. State and local government taxes consist of taxes such as payroll taxes, financial institution stamps, stamp duty, land and property taxes, debt taxes and other taxes. Federal tax revenue is the most important part of the national tax revenue. Australia is a country that is predominantly subject to personal income tax. Personal income tax is the main type of tax in the tax system and has become the main source of national fiscal revenue. At this stage, the personal income tax in Australia accounts for a very high proportion of the central revenue, accounting for about 40% of the total federal tax revenue. The country is a country with high tax burden, high welfare and low savings rate. The personal income tax burden is among the top members of the Organization for Economic Co-operation and Development.