澳大利亚税法体系指南 2013.pdf

POCKET GUIDE TO THE AUSTRALIAN TAXATION SYSTEM 2012-13 Detailed information about taxation revenue can be found in the 2012-13 Mid-Year Economic and Fiscal Outlook (MYEFO). This guide includes information up to and including the 2012- 13 MYEFO and the Tax Expenditures Statement 2011 (TES). Australian Government financial statistics are reported on two accounting frameworks, both of which are used in this document. Part 1 uses accrual financial statistics as this is the accounting framework adopted by Organisation for Economic Co-operation and Development (OECD), whereas Part 2 uses cash financial statistics as this accounting framework provides for better historical analysis. JANUARY 2013 CONTENTS Part 1: Australia’s tax system compared with the OECD 1 Part 2: Australian Government taxes 6 Appendix A: Description of revenue heads 11 Appendix B: Classification of Australian Government taxes 19 Appendix C: Revenue and receipts history and forecasts 21 ii Part 1: Australia’s tax system compared with the OECD The analysis in this section combines the tax systems of all levels of government — national, state and local — and compares Australia with the tax systems of other OECD economies using the accrual accounting framework. Tax burden Australia’s tax-to-GDP ratio is low by international standards. In 2010 (Australia’s 2010-11 financial year), the latest year for which comparable international data is available, Australia had the fifth lowest tax burden of the OECD countries (Chart 1) and has typically ranked in the bottom third of countries