《《G&F Australian Investment Taxation Guide_Mandarin》.pdf

赴澳投资税务指南 The Australian Investment Taxation Guide The Australian Taxation Guide Foreword Tax has always been a very significant factor in the planning and execution of mergers and acquisitions in Australia. The recent boom in Chinese investments highlights the need for Chinese investors to understand the Australian tax system. As Australia’s largest specialist tax firm, Greenwoods & Freehills (G&F) has prepared the Australian Investment Tax Guide for Chinese investors. The Guide contains a background of the Australian investment climate and business tax framework, and discusses common tax issues and strategies that Chinese investors should consider in different phases of the cycle of investing in Australia (including acquisitions, profit repatriations, and divestments). The Guide is deisgned to only provide general information. Specific tax advice should be obtained before undertaking Australian investment decisions. G&F is a full-services Australian tax firm; please feel free to contact us if you have any Australian tax questions. We hope you will find this Guide useful in planning to invest in Australia. Ken Spence Director Kai Zhang Senior Associate Page 2 赴澳投资税务指南 前言 在策划和实行在澳大利亚的并购活动中，税务问题一向是重要的一环。近 来中国在澳投资的大幅增长更凸显了中国投资者了解澳大利亚税务制度的 重要性。 作为澳大利亚最大的专业税务事务所，Greenwoods & Freehills (G&F) 为 中国投资者编写了这份2010年度赴澳投资税务指南。 在这份指南我们将介绍澳大利亚商业税务制度，以及中国投资者在澳投资 的不同阶段（包括并购，利润返还，撤资）中遇到了常见问题及适用的税 务战略。 我们希望这份指南能对您在考虑赴澳投资时起到帮助。指南的作用限于介 绍一般情况。在实施任何在澳大利亚的并购活动之前，您应该寻求专业的 税务意见。G&F提供全方位的澳大利亚税务服务，并愿意为您解答任何有关 赴澳投资方面的税务疑问。 司铿石 董事 ken.spence@.au | +61 3 9288 1451 张恺 高级顾问 kai.zhang@.au | +61 3 9288 1817 第3页 The Australian Taxation Guide Contents Australian Investment Climate 6 Business Taxation in Australia 8 Role of tax advisor 8 Tax rates 8 Key international tax concepts 10 Tax co