澳大利亚个人所得税改革对我国的启示

A Discussion on the Reform of Australia Personal Income Tax and the Inspiration to China

澳大利亚启征个人所得税(Personal Income Tax)有近百年的历史,并逐步发展成为该国第一大税收来源。最近30年来,澳大利亚通过扩大税基,规范税收优惠制度,适时调整税收起征点、边际税率的方式使个税改革紧跟经济发展的步伐,同时还调整与广大民众生活息息相关的税收抵扣项目,实行低收入应缴税金抵消和个人医疗保险应缴税金等,不但有助于社会资源的合理分配,同时也能起到稳定国家宏观经济的作用。澳大利亚个人所得税的发展历程,对于我国的个人所得税改革具有启示与参考价值。

Personal income tax（PIT） has a history of more than hundred years in Australia,and it has grown to be one of the most siginficant taxies.Australia government treats PIT as an important means to raise public revenue.They widened tax base;regulated tax preferences;and adjusted thresholds and marginal tax rates from time to time.PIT wields considerable influence over not only the resource allocation,income redistribution but also macroeconomic stabilisation.This paper generally discusses the path that Australia reformed PIT,and gives an inspiration to China for its on going PIT reformation.