澳大利亚数字经济税收发展报告

Abstract:Australia is one of the earliest nations in the world that proposed the digital transformation of its society. To accelerate the digital transformation，the Australian government has formulated a variety of policies，such as Australia’s Digital Economy：Future Directions，National Digital Economy Strategy，and Australia’s Digital Transformation Strategy，to establish a solid foundation for the development of the digital economy. The development of the digital economy has also promoted the reform of its domestic direct and indirect tax legislations，and will be implementing the Organization for Economic Co-operation and Development’s（OECD’s）Global Minimum Tax（GMT）and Domestic Minimum Tax（DMT）. In addition，Australia had amended its Data Availability and Transparency Act to serve the public interest better through the provision of excellent public sector data and to improve the integrity and transparency of the sharing on public sector data，as well as to play a role in the optimization of the user experience，the reduction of the risk of data breaches，the improvement of the accuracy and quality of research，and the enhancement of government management and service delivery.

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