澳大利亚税制.pptx

教学目标1、了解澳大利亚税制的历史演变过程、了解澳大利亚税制的历史演变过程2、掌握澳大利亚现行财政体制和税收制、掌握澳大利亚现行财政体制和税收制度度3、掌握澳大利亚的主要税种及其特点、掌握澳大利亚的主要税种及其特点4、理解澳大利亚税制改革的趋势及其对、理解澳大利亚税制改革的趋势及其对澳大利亚经济的影响澳大利亚经济的影响教学重点和难点教学重点教学重点:1、澳大利亚现行的税收制度及税收管理制、澳大利亚现行的税收制度及税收管理制度度2、澳大利亚现行的主要税种及其结构、澳大利亚现行的主要税种及其结构教学难点：教学难点：澳大利亚税制改革的趋势及其对澳大利亚澳大利亚税制改革的趋势及其对澳大利亚经济的影响经济的影响一、澳大利亚税收制度的历史演变过程（一）澳大利亚简史17世纪初，西班牙、葡萄牙和荷兰人抵达这里。世纪初，西班牙、葡萄牙和荷兰人抵达这里。1770年英国库克船长率船队抵澳东海岸，宣布它为英殖民地。年英国库克船长率船队抵澳东海岸，宣布它为英殖民地。1788年英航海家菲利普率首批移民年英航海家菲利普率首批移民1030 人（包括流放犯人（包括流放犯736人）在人）在悉尼附近定居。这里一度成为英国的罪犯流放地，其后自由民纷悉尼附近定居。这里一度成为英国的罪犯流放地，其后自由民纷纷移居至此。纷移居至此。19世纪初，先后建立了世纪初，先后建立了6个殖民区。个殖民区。1900年年7月英议会通过月英议会通过澳大利亚联邦宪法澳大利亚联邦宪法。1901年年1月月1日，澳各殖民地改为州，组成澳大利亚联邦，成为英日，澳各殖民地改为州，组成澳大利亚联邦，成为英国的自治领。国的自治领。1931年澳大利亚获内政、外交自主权，成为英联邦内的独立国家。年澳大利亚获内政、外交自主权，成为英联邦内的独立国家。（二）税制的历史演变1、1901年联邦政府成立之前2、1901年联邦政府成立后 新税种的引进The states gave up customs and excise duties to secure interstate free trade and ensuring adequate protection for Australian industry(Groenewegen 1985).Uniform federal tariff and excise duties were introduced in 1901.A federal government income tax was introduced in 1915,in addition to existing state income taxes,to finance involvement in the First World War.The federal government rates were low and cut in at a high income threshold,minimising double taxation.Following the war,the federal government continued to impose income tax,meaning that two tiers of government were sharing,and competing for revenue from,a common taxation base.The state and federal government taxing systems were kept separate,and administered separately by the different bureaucracies.The federal government increased its income taxation in the early years of the Second World War to meet the costs of the war effort.Between 1938-39 and 1941-42,federal government income tax revenue grew from 16 per cent to 44 per cent of total federal revenue.With reliance on income taxation rising at both the federal and state levels,differences in state income taxes led to concern about the inequitable tax burdens between taxpayers in different states.图图1 澳大利亚联邦成立后联邦和州税收比重的变化趋势澳大利亚联邦成立后联邦和州税收比重的变化趋势 资料来源：澳大利亚预算文件资料来源：澳大利亚预算文件 图图2 联邦税基和税种变化趋势图联邦税基和税种变化趋势图资料来源：Sam Reinhardt and Lee Steel，A brief history of Australias tax system Land taxesLand taxes were also introduced at the federal level in 1910 as a form of wealth tax and as a means to break up large tracts of under-utilised land.In most states land was taxed at progressive rates,based on unimproved value,while the federal land tax was introduced as a flat rate tax.In 1952,land taxes were abolished at the federal level,but still operate at the state and local level,accounting for 24 per cent of state and local government revenue in 2003-04(Australian Bureau of Statistics 2006).Payroll taxesThe federal government introduced payroll tax in 1941 to finance a national scheme for child endowment.The tax applied as a 2.5 per cent levy on payrolls.With the federal government assuming control of the income tax base,the states lobbied for access to payroll tax and in 1971 the federal government handed over payroll taxes to the states,acknowledging that this tax represented the sole possible growth tax available to the states(Mathews and Grewal 1997).During the following three years the states uniformly increased the rate from 2.5 per cent to 5 per cent.Estate taxes(death duties)By 1901 estate taxes had been adopted by all of the colonies.In 1914,the federal government also introduced a progressive system of estate taxes to help fund wartime expenses.After Queensland dispensed with its tax in 1977,there was concern in other states about emigration of residents and capital and the potential impact of the tax on electoral outcomes(Pedrick 1981).The federal government also abolished its estate and gift duties in 1979.By 1984 all estate duties had been removed,both state and federal.3、20世纪70年代至今的税制（三）税制演变的主要线索1、税收基本功能的变化、税收基本功能的变化2、税收管理成本的大小、税收管理成本的大小3、联邦和州分配关系的变化、联邦和州分配关系的变化Indirect taxes have grown relative to economic activity,largely in response to increasing revenue demands brought about by periodic events,such as two world wars and the 1930s Depression,and the increasing role played by the public sector.The composition of indirect taxes has changed considerably over the past 100 years,with Australias reliance on customs duties declining gradually,while the importance of alternative indirect taxes,particularly excises and more broadly based consumption taxes,has increased(see Chart 4).图图1 澳大利亚联邦成立后联邦和州税收比重的变化趋势澳大利亚联邦成立后联邦和州税收比重的变化趋势 资料来源：澳大利亚预算文件资料来源：澳大利亚预算文件二、澳大利亚的财政和税收管理体制（一）澳大利亚分税制的财政管理体制澳大利亚实行分税制财政管理体制。按照澳大利亚实行分税制财政管理体制。按照各收各税原则，联邦三级政府相应成立了各收各税原则，联邦三级政府相应成立了三级税务机构：联邦税务局、州税务局和三级税务机构：联邦税务局、州税务局和地方税务局。按照澳洲宪法规定，只有联地方税务局。按照澳洲宪法规定，只有联邦政府和州政府享有税权，而地方政府没邦政府和州政府享有税权，而地方政府没有税权，因而澳洲的税制主要由联邦税收有税权，因而澳洲的税制主要由联邦税收和州税收组成。和州税收组成。（二）税种的划分三、澳大利亚的主要税种个人所得税公司所得税、附加福利税、商品与服务税四、澳大利亚税制的主要特点 一组资料特点：1、在发达国家中，税收负担处于中等水平。、在发达国家中，税收负担处于中等水平。2、以直接税为主。社会保障税收较有特点。、以直接税为主。社会保障税收较有特点。3、联邦收入占较大比重。、联邦收入占较大比重。2005-2006年度，年度，联邦政府税收占全国总税收的联邦政府税收占全国总税收的82.3%。五、澳大利亚20世纪80年代 以来的税制改革总体目标：减少税收对经济决策的扭曲减少税收对经济决策的扭曲扩大税基扩大税基降低税率降低税率20世纪80年代的税制改革80年代的税制改革主要是针对所得税税基和税率。主年代的税制改革主要是针对所得税税基和税率。主要的税改建议如下：要的税改建议如下：减少对公司分配收入的实际税率。减少对公司分配收入的实际税率。扩大所得税税基，引入更加综合性的长期资本收益税扩大所得税税基，引入更加综合性的长期资本收益税和雇员非现金附加福利税。和雇员非现金附加福利税。其他措施包括扩大资本税的税基，消除长期特定的税其他措施包括扩大资本税的税基，消除长期特定的税收减免和较少对工厂和设备的投资饶让。收减免和较少对工厂和设备的投资饶让。降低所得税税率。公司税的税税率，从降低所得税税率。公司税的税税率，从46%降低到降低到36%。个人所得税的最高边际税率从。个人所得税的最高边际税率从60%降低到降低到49%The reform of Indirect taxesIntroduction of GSTIn July 2000,the federal government introduced a goods and services tax(GST),based on the value-added tax(VAT)model,as part of a broader package of taxation reform.The GST replaced the WST and a range of inefficient state taxes,in conjunction with reforms to federal financial relations.Revenue from the GST is paid to the states and territories,providing them with a stable and growing source of revenue and removing their reliance on general assistance grants from the federal government.Changes to the state taxes The state taxes that were,or are in the process of being,abolished include Financial Institutions Duty;debits tax;stamp duty on marketable securities,conveyancing duties on business property;stamp duties on credit arrangements,instalment purchase arrangements and rental(hiring)agreements;stamp duties on leases;stamp duties on mortgages,bonds,debentures and other loan securities;stamp duties on cheques,bills of exchange and promissory notes;and accommodation taxes.Like the WST,these taxes distort economic decisions and can cascade through the production chain,increasing production costs.changes to personalincome taxes and social security paymentsThe introduction of the GST was also accompanied by significant changes to personal income taxes and social security payments.This part of the package included significant reductions in personal income taxes and large increases in government payments to families,pensioners and low income earners.Adjustments were also made to excise taxes and some specific indirect taxes to adjust for the removal of the WST and imposition of the GST.Tactics to take In order to achieve passage through Parliament,several compromises were made to the scope of the GST base.The most notable of these was the removal of basic food and personal products from the GST base.可选论文题目1、比较美国和澳大利亚的个人所得税制度、比较美国和澳大利亚的个人所得税制度2、比较美国和澳大利亚的分税制、比较美国和澳大利亚的分税制3、比较中美澳三国对附加福利的税收规定、比较中美澳三国对附加福利的税收规定及其对建立公平社会的影响及其对建立公平社会的影响课后作业英国的税收管理体制英国的税收管理体制撒切尔夫人的税制改革撒切尔夫人的税制改革