微软的数据中心业务以及澳都斯（Optus）的母公司新加坡电信（Singtel）等一系列跨国大企业在澳大利亚创造了数十亿美元的营收，却未缴纳任何所得税。
Microsoft’s datacentre business and Optus parent Singtel are among a string of major corporations generating billions of dollars in revenue in Australia while paying zero income tax.
根据澳大利亚税务局（ATO）的数据，诸如奈飞（Netflix）等知名跨国公司也仅对其一小部分营业额缴纳了税款。
Well-known multinationals like Netflix also only pay tax on a small fraction of their turnover, according to the Australian Tax Office (ATO).
澳大利亚税务局2024-25年度透明度数据库显示，超过四分之一的大型公司（通常总部设在海外）在澳大利亚经常不缴纳或仅缴纳少量企业税。
The ATO’s transparency database for 2024-25 shows more than one-quarter of big companies, often based overseas, regularly pay no or little corporate tax in Australia.
其中包括巴西拥有的JBS全球肉类控股公司（JBS Global Meat Holdings），该公司创造了超过48亿澳元的营收，但纳税额为零，延续了这家全球食品公司的惯常模式。虽然税务局通常不公布个人或公司的税务信息，但根据议会要求，必须公布所有在澳大利亚收入达到或超过1亿澳元的实体的信息。
This includes the Brazilian-owned JBS Global Meat Holdings, which generated more than $4.8bn in revenue but paid zero tax, in a recurring pattern for the global food company While the ATO does not typically publish tax information of individuals or companies, it is required by parliament to do so for all entities that generate at least $100m in Australian income.
该报告并未详细说明个别公司为何零纳税，但指出其中可能存在合理原因——包括出现亏损，或利用扣除额和抵免额来降低应纳税所得额。
The report did not provide detail as to why individual companies paid zero tax, but noted there could be legitimate reasons for it – including making a loss, or using deductions and offsets to lower the taxable income.
海外公司通常通过向位于低税率管辖区的关联实体付款来减少其应纳税所得额。这种做法被称为利润转移，可能会引起监管机构的审查。
Overseas companies often reduce their taxable income by making payments to related entities located in lower taxing jurisdictions. The practice is known as profit shifting and can attract the scrutiny of regulators.
澳大利亚税务局代理副局长米歇尔·萨姆斯（Michelle Sams）表示，该机构正日益专注于确保数字企业和供应链缴纳其应纳税额。
The ATO’s acting deputy commissioner, Michelle Sams, said the agency was increasingly focused on making sure digital businesses and supply chains paid their share of tax.
萨姆斯说：“如果重要行业没有纳税，我们会进行非常密切的关注，包括数据中心等领域，以确保所缴纳的税收水平能够反映在澳大利亚发生的经济活动。”
“We look very closely if there’s no tax being paid in significant industries, including things like datacentres, to make sure that the level of tax being paid reflects the economic activity that’s happening in Australia,” Sams said.
微软的数据中心业务在该财年从澳大利亚获得了23亿澳元的营收，但报告的应纳税所得额为零。该公司在澳大利亚获得超过92亿澳元的营收后，其计算机和软件业务缴纳了1.606亿澳元的税款。微软已被联系以获取置评。
Microsoft’s datacentre business generated $2.3bn in revenue from Australia during the financial year, but reported no taxable income. The company’s computer and software business paid $160.6m in tax after generating more than $9.2bn in revenue in Australia. Microsoft was contacted for comment.
Netflix在澳大利亚的本地业务经常在澳缴纳很少的税款，但在当地获得超过14亿澳元的收入后，向澳大利亚税务局缴纳了840万澳元。TikTok澳大利亚在录得6.866亿澳元收入后缴纳了1730万澳元税款。
Netflix’s local operation, which regularly pays little tax in Australia, paid the ATO $8.4m after generating more than $1.4bn in local revenue. TikTok Australia paid $17.3m in tax after recording $686.6m in revenue.
澳大利亚税务局最近出台的一项旨在打击利润转移的裁定，预计将从Netflix、谷歌和微软等科技公司征收巨额税款。然而，该裁定预计将面临法律挑战。
A recent ATO ruling designed to clamp down on profit shifting is expected to raise significant sums from technology companies like Netflix, Google and Microsoft. However it is expected to face legal challenges.
议会还在8月通过了修订后的媒体议价法，为对未能与澳大利亚新闻机构就其新闻内容使用达成协议的全球科技平台征税扫清了道路。
Parliament also passed revamped media bargaining laws in August, clearing the way for levies on global tech platforms that fail to strike deals with Australian news outlets over the use of their journalism.
Optus的母公司Singtel在2020年之前一直是澳大利亚的常规纳税人，如今却变成了一家经常报告零应税收入的公司。
Optus parent Singtel went from a regular taxpayer in Australia prior to 2020 to a company that now regularly reports zero taxable income.
在2024-25年度，该公司创造了超过83亿澳元的总收入，但没有缴税。
In 2024-25, it generated more than $8.3bn in total income, but didn’t pay tax.
Optus的一位发言人此前曾表示，其负税状况是由基础设施投资和运营支出造成的。
An Optus spokesperson has previously said its negative tax position was due to infrastructure investments and operating expenses.
新西兰乳业巨头Fonterra是另一个主要收入来源，总收入超过24亿澳元，却没有缴税——索尼澳大利亚（收入16亿澳元）和在线零售商Kogan（6.42亿澳元）也是如此。
New Zealand dairy giant Fonterra was another major earner, with more than $2.4bn in total income, that didn’t pay tax – as was Sony Australia ($1.6bn in revenue) and online retailer Kogan ($642m).