一、财政体制分为三级,各级财政收支范围都有明确的划分。瑞典是王国、奥地利是共和国、两国政权都分为三级,即中央(联邦)、州(省)、地方(市、区)。财政体制也相应分为三级。财政收入按税种划分,税源多的主要税收归中央,税源少的比较分散的税收归地方。例如,瑞典规定只有中央才能向公司征税,各地方一律不得征公司税。奥地利规定公司的所得税全都归中央,个人所得税由中央和 First, the financial system is divided into three levels, the scope of revenue and expenditure at all levels have a clear division. Sweden is a kingdom, Austria is a republic, the two regimes are divided into three levels, namely the central (federal), state (province), local (city, district). The financial system is also divided into three levels accordingly. The fiscal revenue is classified by tax type, the main taxes with more tax sources belong to the central government, and the more decentralized taxes with less tax sources belong to the local governments. For example, Sweden stipulates that only the Central Government can impose taxes on companies, and no tax will be levied on all localities. Austria stipulates that the company’s income tax all go to the central government and the personal income tax will be set by the central government