澳大利亚电子商务税收政策简介^*

内容提要：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.

关键词：电子商务,税收政策,税务管理