摘要
本文以澳大利亚2015/2016财年至2020/2021财年预算报告为依据,分析概述了该国财政战略特殊框架以及主要财政政策。本文分析发现,澳大利亚政府在"中期财政战略"框架下,长期以实现财政盈余为经济发展目标;在政策制定上,近六年以完善税收政策体系和扩大基础设施建设为主,逐步推进个人所得税、企业所得税改革;同时,国防安全也成为其财政支出的一个重要增长点。借鉴澳大利亚政府实现财政稳定、经济增长的经验,本文提出推动我国财税制度现代化改革几点启示。
Based on the Australian government’s budget reports for the fiscal years 2015/2016 to 2020/2021,this paper analyzes and outlines the special framework of Australia’s fiscal strategy and major fiscal policies.The author finds that the Australian government,under the framework of the medium-term fiscal strategy,has long been aiming at achieving fiscal surplus as its economic development goal.In terms of policy making,the Australian government has focused on improving the taxation system and expanding infrastructure construction over the past six years,and gradually promoted the reform of personal income tax and corporate income tax,while national defense security has also become an important growth point of its fiscal expenditure.The Australian government’s experience in achieving fiscal stability and economic growth has certain significance for promoting the modernization of China’s fiscal system.
作者
黄雁宁
席鹏辉
Yanning Huang;Penghui Xi
出处
《国际税收》
CSSCI
北大核心
2021年第5期22-29,共8页
International Taxation In China