由于社会制度和生产力发展 水平不同，中国与澳大利亚在税收体制上，有些相同之处，但更多的是差异，把两国税制加以比较，对于加强我国税制建设是有积极意义的。税收收入 在税收收入方面，澳大利亚与中国一样，分为中央政府收入和地方政府收入，他们称之为联邦税收收入和州政 Due to the different levels of development of the social system and productivity, China and Australia share some similarities in taxation system, but more differences. The comparison between the two countries’ tax systems is of positive significance for strengthening the taxation system in our country. Tax revenue In terms of tax revenue, Australia, like China, is divided into central government revenue and local government revenue, which they call federal tax revenue and state revenue