第四讲澳大利亚税制
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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
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.
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）
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.
（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。 2、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。2005-2006年度，
联邦政府税收占全国总税收的82.3%。
Payroll taxes
The 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.
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。
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46%降低到
36%。个人所得税的最高边际税率从60%降低到49%。
The reform of Indirect taxes
Introduction of GST
In July 2000, the federal government introduced a goods and services tax (GST), based on the valueadded tax (VAT) model, as part of a broader package of taxation reform.
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).
图1 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
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，而地方政府没有税权，因而澳洲的税 制主要由联邦税收和州税收组成。
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 扩大税基 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 要的税改建议如下：
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
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
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.
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.
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 2、税收管理成本的大小 3、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.
图1 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
图2 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
Land taxes
Land 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.
（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
Baidu Nhomakorabea
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.
The 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).
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.
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
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.
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）
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.
（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。 2、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。2005-2006年度，
联邦政府税收占全国总税收的82.3%。
Payroll taxes
The 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.
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。
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46%降低到
36%。个人所得税的最高边际税率从60%降低到49%。
The reform of Indirect taxes
Introduction of GST
In July 2000, the federal government introduced a goods and services tax (GST), based on the valueadded tax (VAT) model, as part of a broader package of taxation reform.
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).
图1 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
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，而地方政府没有税权，因而澳洲的税 制主要由联邦税收和州税收组成。
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 扩大税基 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 要的税改建议如下：
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
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
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.
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.
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 2、税收管理成本的大小 3、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.
图1 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
图2 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
Land taxes
Land 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.
（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
Baidu Nhomakorabea
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.
The 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).
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.