6. 税收 ................................................................................................................................................................................ 53 一般规定 ................................................................................................................................................................................ 53 所得税 ................................................................................................................................................................................ 53 外债融资和利息预扣税 ................................................................................................................................................ 57 资本弱化 ............................................................................................................................................................................. 57 企业重组 ...................................................................................................................................................................... 58 特许权使用费 ................................................................................................................................................................ 58 管理和服务费 ................................................................................................................................................................ 58 外汇损益 ................................................................................................................................................................ 58 金融安排的税收 ................................................................................................................................................................ 58 转让定价 ................................................................................................................................................................................ 58 重要全球实体的国别报告 ................................................................................................................................................ 59 大型企业集团的通用财务报表申报义务 ................................................................................................................ 59 资本收益税 ................................................................................................................................................................................ 60 外国居民资本收益预扣税 .............................................................................................................................................. 60 外国来源收入征税 ................................................................................................................................................................................................ 61 附加福利税 ...................................................................................................................................................................................... 61 商品及服务税 ................................................................................................................................................................................ 61 关税 ................................................................................................................................................................................................ 62 印花税 ................................................................................................................................................................................................ 62 土地税 ............................................................................................................................................................................................. 63 澳大利亚商业编号 ............................................................................................................................................................................. 63 纳税 ............................................................................................................................................................................................. 63 外汇管制和税务筛选要求 ............................................................................................................................................................. 64 双重征税协议 ............................................................................................................................................................................. 64 研发税收激励 ............................................................................................................................................................................. 65 混合错配规则 ............................................................................................................................................................................. 65................................................................................................................................................................................ 62 土地税 .......................................................................................................................................................................................... 63 澳大利亚商业编号 ...................................................................................................................................................................... 63 纳税 ...................................................................................................................................................................................... 63 外汇管制和税务筛选要求 ............................................................................................................................................. 64 双重税收协议 ...................................................................................................................................................................... 64 研发税收激励 ...................................................................................................................................................................... 65 混合错配规则 ...................................................................................................................................................................... 65................................................................................................................................................................................ 62 土地税 .......................................................................................................................................................................................... 63 澳大利亚商业编号 ...................................................................................................................................................................... 63 纳税 ...................................................................................................................................................................................... 63 外汇管制和税务筛选要求 ............................................................................................................................................. 64 双重税收协议 ...................................................................................................................................................................... 64 研发税收激励 ...................................................................................................................................................................... 65 混合错配规则 ...................................................................................................................................................................... 65................................................................................................ 65................................................................................................ 65