澳大利亞稅制ppt課件(編輯修改稿)
2025-05-28 08:44 本頁面
【文章內(nèi)容簡介】 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 per cent to 5 per cent. 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. ? 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 outes (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. 20世紀 70年代至今的稅制 （三）稅制演變的主要線索 ? 稅收基本功能的變化 ? 稅收管理成本的大小 ? 聯(lián)邦和州分配關(guān)系的變化 ? 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. ? The position 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 mor
教學課件相關(guān)推薦
鄂ICP備17016276號-1