澳大利亞稅制ppt課件(參考版)
2025-05-04 08:44本頁(yè)面
【正文】 and acmodation taxes. Like the WST, these taxes distort economic decisions and can cascade through the production chain, increasing production costs. changes to personal ine taxes and social security payments ? The introduction of the GST was also acpanied by significant changes to personal ine taxes and social security payments. This part of the package included significant reductions in personal ine taxes and large increases in government payments to families, pensioners and low ine 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. Tactics to take ? In order to achieve passage through Parliament, several promises 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. 可選論文題目 ? 比較美國(guó)和澳大利亞的個(gè)人所得稅制度 ? 比較美國(guó)和澳大利亞的分稅制 ? 比較中美澳三國(guó)對(duì)附加福利的稅收規(guī)定及其對(duì)建立公平社會(huì)的影響 課后作業(yè) ? 英國(guó)的稅收管理體制 ? 撒切爾夫人的稅制改革 。 stamp duties on mortgages, bonds, debentures and other loan securities。 stamp duties on credit arrangements, instalment purchase arrangements and rental (hiring) agreements。 debits tax。個(gè)人所得稅的最高邊際稅率從 60%降低到 49%。 ? 降低所得稅稅率。 ? 擴(kuò)大所得稅稅基，引入更加綜合性的長(zhǎng)期資本收益稅和雇員非現(xiàn)金附加福利稅。 五、澳大利亞 20世紀(jì) 80年代 以來(lái)的稅制改革 總體目標(biāo)： ? 減少稅收對(duì)經(jīng)濟(jì)決策的扭曲 ? 擴(kuò)大稅基 ? 降低稅率 20世紀(jì) 80年代的稅制改革 ? 80年代的稅制改革主要是針對(duì)所得稅稅基和稅率。 ? 聯(lián)邦收入占較大比重。 ? 以直接稅為主。按照澳洲憲
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