第四讲澳大利亚税制PP.pptVIP

第四讲澳大利亚税收制度 杨全社 首都经济贸易大学财政税务学院 教学目标 1、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度 3、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澳大利亚经济的影响 教学重点和难点 教学重点: 1、澳大利亚现行的税收制度及税收管理制度 2、澳大利亚现行的主要税种及其结构 教学难点： 澳大利亚税制改革的趋势及其对澳大利亚经济的影响 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。 1770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1030 人（包括流放犯736人）在悉尼附近定居。这里一度成为英国的罪犯流放地，其后自由民纷纷移居至此。 19世纪初，先后建立了6个殖民区。 1900年7月英议会通过《澳大利亚联邦宪法》。 1901年1月1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。 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。 ?  （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. Land taxes 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 2