英语论文代写：税收方式
有很多原因可以解释为什么高消费税税率和窄消费税基数是一种定义不清的税收方法。例如，由于免税项目和免税项目之间的较大差异，消费和生产的决策被扭曲和放大。此外，在消费者的消费模式的基础上还存在着不平等现象。它还将使澳大利亚的税收格局复制批发销售税的模式。批发销售税已名誉扫地，已被商品及服务税(GST)取代。消费税被认为比批发销售税高。消费税制度的设计一直与个人最终消费支出(tax PFCE)有关。然而，如果税收只是PFCE的一部分，那么消费税的所有方面都会受到相当大的损害。2012年澳大利亚的GST适用于47%的PFCE。这将低于经合组织55%的平均水平。
英语论文代写：税收方式
商品及服务税制度旨在对私人最终消费支出(PFCE)征税。然而，如果只对PFCE的一部分征税，那么消费税的整个意义就会被严重削弱或削弱。在经合组织国家中，新西兰在商品及服务税方面表现突出。新西兰的商品及服务税占国民总收入的96%。在澳大利亚商品及服务税(GST)免税项目中占较大比重的项目有污水和水、儿童保育、老年护理、教育、医药、卫生、金融服务(对金融服务有名义上的征税)和基本食品。每一项都有其被排除在消费税基数清单之外的理由。如果这些项目包括在商品及服务税基础内，澳大利亚极有可能上升到占商品及服务税90%的范围内，这将是一个非常理想的结果。
英语论文代写：税收方式
There are plenty of reasons that explain why high GST rate and a narrow GST base is a poorly defined taxation approach. For instance, the decisions of consumption and production are distorted and being magnified because of the larger differences between the non-taxed and taxed items. Additionally, there is compounding of the inequities on the basis of the spending patterns of the consumers. It would also put the taxation landscape of Australia to replicate the wholesale sales tax which has been discredited and has been replaced by the GST. The GST is considered to be a superior than the wholesale sales tax. The designing of the GST system has been in relation to the tax PFCE (private final consumption expenditure). However, if the taxation is only a part of the PFCE, all aspects of a consumption tax are considerably compromised or undermined. The GST of Australia in 2012 was applicable to 47 percent of PFCE. This would be lower than the average of OECD, which is 55 percent.
英语论文代写：税收方式
GST systems are designed to tax private final consumption expenditure (PFCE). However, if only a portion of PFCE is taxed, the whole point of a consumption tax is significantly undermined or compromised. The standing out among the OECD nations is New Zealand in relation to GST. The GST of New Zealand is with the taxation of 96 percent of PFCE. The items that are big in the category of being untaxed in the GST of Australia are sewerage and water, childcare, aged care, education, medicines, health, financial services (there is nominal amount of tax on the financial services), and basic food. Each of these items has their own reasons for which they have been excluded from the list of GST base. If these items are included in the GST base, there is every chance that Australia would be moving up the ladder into the bracket of 90 percent of the coverage of PFCE, which would be a very desirable outcome.