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该文在阐述澳大利亚税收制度的特点和基本情况的基础上,分析联邦政府和州政府之间、各州之间的税收关系,以及怎样通过财政税收收入转移、设立独立委员会和专项转移支付等方法,在保证公平有效的原则下减少纵向不平衡的问题,并就我国如何完善分税制、协调省际间的税收利益冲突等提出了建议.“,”This paper briefly elaborates on the features and the basic situation of Australian tax system.It also analyzes the tax relationship between federal and state governments, as well as the relationship between states.Australian government solves the vertical fiscal imbalance problem through measures like the fiscal transfer payment system, the establishment of Independent Commission and special transfer payment under the principle of justice, equity and efficiency.It finally brings about some suggestions on how China should improve the tax distribution system and coordinate the interprovincial tax benefit conflicts.