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一、澳大利亚实行分税制体制澳大利亚实行以分税制为特色的中央、洲、地方(县)三级财政体制。在中央一级设国库部,由有关专家组成,主要负责国家财政、税收政策的制定和协调联邦与州、地方之间的财政关系,另设税收委员会和财政部,分别执行国家的税收和财政职能。澳大利亚的中央税由税收委员会征收。地方税由地方税务局负责征收。税收委员会本部和驻各地的分支机构合起来共有职工2000多人。在州和地方,财政和税收机构合一,都叫财政局,局内财、税分工。新南威尔士州财政局有800多名工作人员,财政方面160人,税收方面700多人。
First, the implementation of the tax-sharing system in Australia Australia to implement the tax system as the characteristics of the Central, Island, local (county) three financial system. At the central level set up the Ministry of Treasury, by the experts, mainly responsible for the formulation of national financial and tax policies and coordination between the federal and state, local financial relations, another tax commission and the Ministry of Finance, respectively, the implementation of national tax and finance Function. Australia’s central tax is levied by the tax commission. Local tax is collected by local tax bureau. Tax Commission headquarters and branches in various places together a total of more than 2,000 employees. In the state and local governments, the combination of finance and tax agencies is called the Finance Bureau, the Bureaux and the tax division. The New South Wales Department of Finance has more than 800 staff, 160 in finance and more than 700 in tax revenue.