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(一)概况 自核自缴制在西方国家虽已奉行多时,而在澳大利亚则始于1986年7月1日。至今实践不及10年,但却已令人信服地感到此制是很有效率的。它使税务官员腾出大量的时间用在稽查和调研上,大大提高了征管水平。 澳大利亚的“所得税征收法案”(ITAA)是1936年制订的。1986年推行自核自缴制时,是在原法案的169A节中补上了第46号规定,着重强调纳税人要依法向税务机关申报自己的应税收入。1990年进
(1) Overview Since self-payment has been implemented in Western countries for a long time, in Australia it started on July 1, 1986. It has been less than 10 years since practice, but it has been convincingly felt that this system is very efficient. It makes tax officials free up a lot of time used in inspection and research, greatly improving the level of collection and management. The Australian Income Tax Act (ITAA) was enacted in 1936. When implementing self-payment in 1986, it was supplemented by No. 46 in section 169A of the original bill, stressing that taxpayers should declare their taxable income to the tax authorities in accordance with the law. In 1990 into