澳大利亚是全球最早提出社会数字化转型的国家之一，为加速数字化转型，该国政府先后制定了《澳大利亚数字经济：未来方向》《国家数字经济战略》《澳大利亚数字化转型策略》等多项政策，为数字经济发展奠定了坚实基础。数字经济的发展也推动了其国内直接税法和间接税法的改革，并将实施经济合作与发展组织（OECD）的全球最低税和国内最低税。此外，澳大利亚还修订了《数据可用性和透明度法案》，旨在通过提供优良的公共部门数据，更好地为公共利益服务，提高分享公共部门数据的完整性和透明度，同时在优化用户体验、降低数据泄露风险、提高研究的精确度和质量、提升政府管理和服务水平等方面发挥作用。
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.
| Keywords： | Digital EconomyAustraliaTaxation |
