双语|澳政府将严厉打击逃税现象GST evasion on property development?

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双语|澳政府将严厉打击逃税现象GST evasion on property development?
前言

谭宝联盟政府成功通过了一项新的立法,打击房地产开发部门的逃税现象。

从2018年7月1日开始,税法将要求购买新房产和新住宅小区的买家在购买时保留消费税,直接向澳大利亚税务局(ATO)缴纳税款。

这项措施针对的是房地产开发部门的非法逃税现象。收入与金融服务部长Kelly O’ Dwyer表示,有一些开发商收取了新房地产的消费税,然后将企业解散,以此逃避向澳大利亚税务局交税,新的立法就是为了解决这个问题。

新的立法将会加强税法的实施强度,为遵守规则的企业创造公平的环境,为政府保障消费税收入。政府的税收收入为澳大利亚人提供了必要的公共服务。

 综合措施

此前政府已经出台了一系列改革措施来打击非法逃税行为,比如董事认证代码。新的税法改革是着一些列措施的补充。

新立法还履行了政府的以下承诺:

改善财政相关的法律,比如退休金法和公司法;扩大合并退休金基金的减税范围,直到2020年7月1日;为SuperStream(一种电子处理退休金数据的标准)网络治理机构持续提供资金;将提前发放退休金的管理者角色从人力服务部转到税务局;减少退休金托管人的行政负担,帮助申请人更早拿到他们的基金。

国际税务安排

谭宝联盟政府还引入了一项法律进一步保障澳大利亚国际税务安排的公平性,通过强有力的措施保证如果企业或个人在澳大利亚获得盈利,他们必须在澳大利亚交税。

 

多边公约

这项立法赋予了《实施预防税基侵蚀和利润转移相关措施多边公约》(简称《公约》)在澳大利亚的法律效力。

这项公约也被称为OECD多边工具,是OECD和G20税基侵蚀和利润转移(BEPS)项目的一个重要成果,目的是为了保证政府能够对产生或增加经济价值时产生的利润进行收税。

具体来说,从澳大利亚的视角来看,这些规则的目的是为了:

确保只有在合适的情况下,财政透明的实体(比如合伙企业和信托基金)才能获得条约的好处,比如减税;避免企业为了获得条约好处而改变其司法管辖区;保证为了避免双重课税的条款不会导致双重免税(也就是在两个司法管辖区内都不用交税);明确澳大利亚的税务条约不是为了给逃税避税者提供便利;给澳大利亚及其条约伙伴提供具体的反逃税规则;避免企业为了减少股息税收而不恰当地增加他们在澳大利亚公司的股份;避免企业通过稀释他们在澳大利亚土地密集型企业的股份然后马上卖掉这些股份来逃避资本收益税;明确澳大利亚的税务条约并不限制对澳大利亚居民课税的权利;避免企业分散它们的商业活动或者分散合约来避免在澳大利亚或者其他的条约方境内存在永久性设施(能够纳税的实体)。

跨国逃税

这让司法机构能有效地修改他们的双边税务条约来实施新的诚信规则,确保税务条约不会被用作逃税的工具,改善税务条约争端解决机制。

这让司法机构能有效地修改他们的双边税务条约来实施新的诚信规则,确保税务条约不会被用作逃税的工具,改善税务条约争端解决机制。

目前,该公约有78个签署国,澳大利亚是其中一个。还有6个国家表达了想要签署公约的意向。

新的立法是对其他处理跨国避税措施的补充,包括《多国反逃税法》(MAAL)以及根据OECD BEPS的建议加强澳大利亚的转让定价规则。

 更多税收收入?

这些措施为澳大利亚纳税人带来了好处。澳大利亚税务局在2016-17年向大型公共团体和跨国公司提出了40多亿澳元的所得税债务,收到了29亿澳元。这40多亿澳元的税收债务里,电子商务公司占了10亿,已经支付了8亿。

仅仅《多国反逃税法》(MAAL)就让澳大利亚每年增加了70亿澳元的税收,其中包括几亿澳元的消费税。有38个跨国企业已经改变或者正在改变他们的税务事宜,根据《多国反逃税法》的规定将从澳大利亚获得的收入通过税收交还给澳大利亚。

你认为对于澳大利亚纳税人和诚信企业来说,这是好消息吗?

『原文』

GST evasion on property development?

The Turnbull Coalition Government has successfully passed legislation, new laws, to clamp down on GST evasion in the property development sector.

From 1 July 2018, the tax law will require purchasers of new residential premises and new residential subdivisions to withhold the GST on the purchase price at settlement and pay it directly to the Australian Taxation Office (ATO).

This measure targets illegal phoenix activity in the property development sector. It puts an end to the problem of some developers collecting GST on new properties but then dissolving their business to avoid remitting the tax when it is owed to the ATO, the Federal Minister for Revenue and Financial Services, the Hon Kelly O’Dwyer MP said.

The new arrangements will increase compliance with tax law, level the playing field for compliant businesses, and secure GST revenue for the states and territories to provide essential services that Australians rely on.

Comprehensive measures!

This measure complements the Government’s comprehensive package of reforms to combat illegal phoenix activity, including the Government’s commitment to introduce a Director Identification Number.

The legislation also delivers on the Government’s commitments to:

Make regulatory improvements to Treasury portfolio laws such as in superannuation and corporations law; Extend tax relief for merging superannuation funds until 1 July 2020; Provide ongoing funding to the SuperStream gateway network governance body; Transfer the regulator role for early release of superannuation benefits on compassionate grounds from the Department of Human Services to the ATO; Cutting the administrative burden for superannuation trustees and helping applicants to receive their funds sooner.

There is more!

The Turnbull Coalition Government has introduced legislation to further ensure the integrity of Australia’s international tax arrangements, building on our strong measures to ensure if profit is earned here, it is taxed here.

The Convention?

The legislation gives the force of law in Australia to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention).

The Convention, also known as the OECD Multilateral Instrument, is a key outcome of the OECD and G20 Base Erosion and Profit Shifting (BEPS) project, which aims to ensure that profits are taxed where economic value is created or added.

More specifically, and from an Australian perspective, it will include rules designed to:

Ensure that income derived through fiscally transparent entities (such as partnerships and trusts) will only be eligible for treaty benefits, such as reduced taxation, in appropriate circumstances; Prevent entities from changing their jurisdiction of residence for tax purposes in order to obtain treaty benefits; Ensure that tax treaty-based relief from double taxation does not result in double non-taxation (that is, no tax paid in either jurisdiction); Clarify that Australia’s tax treaties are not intended to facilitate tax avoidance or evasion; Provide Australia and its treaty partners with specific treaty-based anti-avoidance rules; Prevent entities from inappropriately increasing their shareholdings in Australian companies in order to obtain reduced taxation on dividends; Prevent entities from avoiding capital gains tax by diluting their ownership interests in Australian land-rich entities shortly before disposing of those interests; Clarify that Australia’s tax treaties do not restrict its right to tax its own residents; Prevent entities from fragmenting their business-related activities or engaging in contract-splitting to avoid having a permanent establishment (a taxable presence) in Australia or in a treaty partner.

Many jurisdictions!

This allows jurisdictions to efficiently and effectively modify their bilateral tax treaties to implement new integrity rules in order to protect tax treaties from being exploited for tax avoidance purposes and to improve tax treaty-based dispute resolution mechanisms.

Currently, Australia is one of 78 signatories to the Convention. Another six jurisdictions have expressed their intent to sign the Convention.

Introduction of the legislation also complements other Government initiatives tackling multinational tax avoidance, which include the Diverted Profits Tax, the Multinational Anti-Avoidance Law (MAAL) and the strengthening of Australia’s transfer pricing rules to align with OECD BEPS recommendations.

More money?

These measures are delivering results for Australian taxpayers with the Australian Taxation Office raising over $4 billion in income tax liabilities in 2016/17 against large public groups and multinationals and collecting $2.9 billion in cash and counting. As part of the more than $4 billion, E-commerce companies were billed $1 billion in assessed tax, of which $800 million has already been collected.

The Multinational Anti-Avoidance Law (MAAL) alone has seen additional sales of $7 billion each year now being returned to Australia, hundreds of millions of extra dollars in additional GST revenue now being paid, and 38 multinational entities have changed, or are in the processing of changing their tax affairs, to bring their Australian sourced sales back onshore in compliance with the MAAL.

Good news for Australian tax payers and honest business?

A.    Yes, happy with Government?

B.    No, more change needed?

C.    Unfair, unhappy?

Any taxing comments?

 

本文翻译Translator:周吉吉Julie

本文编辑Editor:千千Coco