Australian tax system

Author: Research Team of the Ministry of Finance
Publisher:
Publish Date: 2002-05-01
Features: To successfully complete the research task of this project, the Research Team was organized under the leadership of the Tax Policy and Tariff Department of the Ministry of Finance, primarily composed of leaders from relevant departments of the Ministry, experts and scholars from major universities and research institutions. Composed of Xue Xuezhi, Director of the Tax Policy and Tariff Department of the Ministry of Finance, Professor Chu Minwei, Deputy Director of the Tax Policy and Tariff Department of the Ministry of Finance, Professor Xu Jianguo from Northeast University of Finance and Economics, and others. Establishing a socialist market economy system is a brand-new and great undertaking. Establishing a new tax system that suits the socialist market economy system is a crucial part of it. Recently, General Secretary Jiang Zemin pointed out: Under the market economy conditions, establishing a scientific and reasonable tax structure and tax system, implementing standardized tax policies, is of great significance for correctly and effectively regulating the redistribution of national income, promoting the flow of production factors, guiding the optimal allocation of resources, expanding social employment, and promoting the sustainable and healthy development of the economy. He also emphasized that leaders at all levels should study tax knowledge, conduct in-depth research on the laws and characteristics of tax work under the socialist market economy system. To support university learning, the Ministry has timely published the "Foreign Tax System Series," which will play a beneficial role in broadening the perspectives and thinking of leaders at all levels, enriching and mastering tax knowledge, tax regulations, and tax policies, and more consciously implementing the central government's tax decisions.