澳大利亞稅制課件

1、教學(xué)目標(biāo)1、了解澳大利亞稅制的歷史演變過程2、掌握澳大利亞現(xiàn)行財(cái)政體制和稅收制度3、掌握澳大利亞的主要稅種及其特點(diǎn)4、理解澳大利亞稅制改革的趨勢(shì)及其對(duì)澳大利亞經(jīng)濟(jì)的影響教學(xué)重點(diǎn)和難點(diǎn)教學(xué)重點(diǎn):1、澳大利亞現(xiàn)行的稅收制度及稅收管理制度2、澳大利亞現(xiàn)行的主要稅種及其結(jié)構(gòu)教學(xué)難點(diǎn)：澳大利亞稅制改革的趨勢(shì)及其對(duì)澳大利亞經(jīng)濟(jì)的影響一、澳大利亞稅收制度的歷史演變過程（一）澳大利亞簡(jiǎn)史17世紀(jì)初，西班牙、葡萄牙和荷蘭人抵達(dá)這里。1770年英國庫克船長率船隊(duì)抵澳東海岸，宣布它為英殖民地。1788年英航海家菲利普率首批移民1030 人（包括流放犯736人）在悉尼附近定居。這里一度成為英國的罪犯流放地，其后自由民

2、紛紛移居至此。19世紀(jì)初，先后建立了6個(gè)殖民區(qū)。1900年7月英議會(huì)通過澳大利亞聯(lián)邦憲法。1901年1月1日，澳各殖民地改為州，組成澳大利亞聯(lián)邦，成為英國的自治領(lǐng)。1931年澳大利亞獲內(nèi)政、外交自主權(quán)，成為英聯(lián)邦內(nèi)的獨(dú)立國家。 （二）稅制的歷史演變1、1901年聯(lián)邦政府成立之前2、1901年聯(lián)邦政府成立后 新稅種的引進(jìn)The states gave up customs and excise duties to secure interstate free trade and ensuring adequate protection for Australian industry (Groen

3、ewegen 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 threshol

4、d, 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 sep

5、arately 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

6、. 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.圖1 澳大利亞聯(lián)邦成立后聯(lián)邦和州稅收比重的變化趨勢(shì) 資料來源：澳大利亞預(yù)算文件 圖2 聯(lián)邦稅基和稅種變化趨勢(shì)圖資料來源：Sam Reinhardt and Lee Steel，A brief his

7、tory 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 i

8、ntroduced 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 payr

9、oll 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

10、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

11、 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

12、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世紀(jì)70年代至今的稅制（三）稅制演變的主要線索1、稅收基本功能的變化2、稅收管理成本的大小3、聯(lián)邦和州分配關(guān)系的變化Indirect taxes have grown relative to economic activity, large

13、ly 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

14、 duties declining gradually, while the importance of alternative indirect taxes, particularly excises and more broadly based consumption taxes, has increased (see Chart 4).圖1 澳大利亞聯(lián)邦成立后聯(lián)邦和州稅收比重的變化趨勢(shì) 資料來源：澳大利亞預(yù)算文件二、澳大利亞的財(cái)政和稅收管理體制（一）澳大利亞分稅制的財(cái)政管理體制澳大利亞實(shí)行分稅制財(cái)政管理體制。按照各收各稅原則，聯(lián)邦三級(jí)政府相應(yīng)成立了三級(jí)稅務(wù)機(jī)構(gòu)：聯(lián)邦稅務(wù)局、州稅務(wù)局和地方

15、稅務(wù)局。按照澳洲憲法規(guī)定，只有聯(lián)邦政府和州政府享有稅權(quán)，而地方政府沒有稅權(quán)，因而澳洲的稅制主要由聯(lián)邦稅收和州稅收組成。（二）稅種的劃分三、澳大利亞的主要稅種個(gè)人所得稅、公司所得稅、附加福利稅、商品與服務(wù)稅四、澳大利亞稅制的主要特點(diǎn) 一組資料特點(diǎn)：1、在發(fā)達(dá)國家中，稅收負(fù)擔(dān)處于中等水平。2、以直接稅為主。社會(huì)保障稅收較有特點(diǎn)。3、聯(lián)邦收入占較大比重。2005-2006年度，聯(lián)邦政府稅收占全國總稅收的82.3%。五、澳大利亞20世紀(jì)80年代 以來的稅制改革總體目標(biāo)：減少稅收對(duì)經(jīng)濟(jì)決策的扭曲擴(kuò)大稅基降低稅率20世紀(jì)80年代的稅制改革80年代的稅制改革主要是針對(duì)所得稅稅基和稅率。主要的稅改建議如下：減

16、少對(duì)公司分配收入的實(shí)際稅率。擴(kuò)大所得稅稅基，引入更加綜合性的長期資本收益稅和雇員非現(xiàn)金附加福利稅。其他措施包括擴(kuò)大資本稅的稅基，消除長期特定的稅收減免和較少對(duì)工廠和設(shè)備的投資饒讓。降低所得稅稅率。公司稅的稅稅率，從46%降低到36%。個(gè)人所得稅的最高邊際稅率從60%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

17、) 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

18、 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

19、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