澳大利亚电子商务税收政策简介

An Introduction to Tax Policies concerning E-commerce in Australia

澳大利亚基本同意OECD财政委员会对电子商务的一般税收原则,认为现有的国际税收概念基本可以应用于电子商务,因此并未修改所得税法来专门处理电子商务问题。澳大利亚对电子商务的税收政策和税收管理,更着眼于对电子商务整体监管框架和管理控制能力的改进。

The general tax principle of e-commerce introduced by OECD Fiscal Committee is fundamentally approved by Australia, which deems the current concepts of international taxation are applicable to e-commerce and it is not necessary to amend income tax law to specially deal with e-commerce issues.The tax policy and administration concerning e-commerce in Australia, is more focusing on improving the overall regulatory framework and management control capacity of e-commerce.