第四讲第四讲澳大利亚税收制度澳大利亚税收制度杨全社杨全社首都经济贸易大学财政税务学院首都经济贸易大学财政税务学院澳大利亚税制 教学目标教学目标l1、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l2、掌握澳大利亚现行财政体制和税收制度、掌握澳大利亚现行财政体制和税收制度l3、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l4、理解澳大利亚税制改革的趋势及其对澳大、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利亚经济的影响澳大利亚税制 教学重点和难点教学重点和难点l教学重点教学重点:l1、澳大利亚现行的税收制度及税收管理制度、澳大利亚现行的税收制度及税收管理制度l2、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l教学难点：教学难点：l澳大利亚税制改革的趋势及其对澳大利亚经济澳大利亚税制改革的趋势及其对澳大利亚经济的影响的影响澳大利亚税制 一、澳大利亚税收制度的历史一、澳大利亚税收制度的历史演变过程演变过程澳大利亚税制 （一）澳大利亚简史（一）澳大利亚简史l17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。
l1770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l1788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）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纷纷移居至此l19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l1900年年7月英议会通过《澳大利亚联邦宪法》月英议会通过《澳大利亚联邦宪法》l1901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l1931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 澳大利亚税制 （二）税制的历史演变（二）税制的历史演变澳大利亚税制 1、、1901年联邦政府成立之前年联邦政府成立之前澳大利亚税制 2、、1901年联邦政府成立后年联邦政府成立后 新税种的引进新税种的引进澳大利亚税制 lThe 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.澳大利亚税制 lA 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.澳大利亚税制 lThe 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.澳大利亚税制 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：澳大利亚预算文件澳大利亚税制 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 Australia’s tax system 澳大利亚税制 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.澳大利亚税制 lIn 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).澳大利亚税制 Payroll taxeslThe 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.澳大利亚税制 Estate taxes (death duties)lBy 1901 estate taxes had been adopted by all of the colonies.lIn 1914, the federal government also introduced a progressive system of estate taxes to help fund wartime expenses.澳大利亚税制 lAfter 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.澳大利亚税制 3、、20世纪世纪70年代至今的税制年代至今的税制澳大利亚税制 （三）税制演变的主要线索（三）税制演变的主要线索l1、税收基本功能的变化、税收基本功能的变化l2、税收管理成本的大小、税收管理成本的大小l3、联邦和州分配关系的变化、联邦和州分配关系的变化澳大利亚税制 澳大利亚税制 lIndirect 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. lThe composition of indirect taxes has changed considerably over the past 100 years, with Australia’s 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).澳大利亚税制 澳大利亚税制 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：澳大利亚预算文件澳大利亚税制 二、澳大利亚的财政和二、澳大利亚的财政和税收管理体制税收管理体制澳大利亚税制 （一）澳大利亚分税制的（一）澳大利亚分税制的财政管理体制财政管理体制l澳大利亚实行分税制财政管理体制。
按照各收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三级税务各税原则，联邦三级政府相应成立了三级税务机构：联邦税务局、州税务局和地方税务局机构：联邦税务局、州税务局和地方税务局按照澳洲宪法规定，只有联邦政府和州政府享按照澳洲宪法规定，只有联邦政府和州政府享有税权，而地方政府没有税权，因而澳洲的税有税权，而地方政府没有税权，因而澳洲的税制主要由联邦税收和州税收组成制主要由联邦税收和州税收组成澳大利亚税制 （二）（二）税种的划分税种的划分澳大利亚税制 三、三、澳大利亚的主要税种澳大利亚的主要税种l个人所得税、公司所得税、附加福利税、商品与服务税澳大利亚税制 四、澳大利亚税制的主要特点四、澳大利亚税制的主要特点澳大利亚税制 一组资料一组资料澳大利亚税制 特点：特点：l1、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l2、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l3、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%。
澳大利亚税制 五、澳大利亚五、澳大利亚20世纪世纪80年代年代 以来的税制改革以来的税制改革澳大利亚税制 总体目标：总体目标：l减少税收对经济决策的扭曲减少税收对经济决策的扭曲l扩大税基扩大税基l降低税率降低税率澳大利亚税制 20世纪世纪80年代的税制改革年代的税制改革l80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：l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l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l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l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%澳大利亚税制 The reform of Indirect taxes澳大利亚税制 Introduction of GSTlIn 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.lThe 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.澳大利亚税制 Changes to the state taxes lThe 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.澳大利亚税制 changes to personalincome taxes and social security paymentslThe 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.澳大利亚税制 Tactics to take lIn 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.澳大利亚税制 可选论文题目可选论文题目l1、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l2、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l3、比较中美澳三国对附加福利的税收规定及、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其对建立公平社会的影响澳大利亚税制 课后作业课后作业l英国的税收管理体制英国的税收管理体制l撒切尔夫人的税制改革撒切尔夫人的税制改革澳大利亚税制 。