南方财经记者郭莎 广州报道 增值税是我国第一大税种。2024年，我国增值税收入约6.57万亿元，占全部税收收入的38%，成为全国 财政收入的重要支柱。同时，增值税覆盖了全部国民经济行业门类，涉及生产、批发、零售、服务等各 个环节，纳税人几乎涵盖了所有经营主体，与社会大众的日常生活紧密相连。 增值税立法的推进一直备受公众关注。 日前，《中华人民共和国增值税法实施条例（征求意见稿）》（以下简称《征求意见稿》）正式发布， 面向社会公开征求意见。 《征求意见稿》包括总则、税率、应纳税额、税收优惠、征收管理、附则等六章共五十七条内容，主要 对增值税法有关规定进一步细化明确，对授权国务院规定的事项作出具体规定，与现行增值税法规衔 接。 《征求意见稿》有哪些新亮点？ 哪些条款值得纳税人持续关注？ 宫滨进一步表示，有几个条款值得重点关注探讨。 首先，和现行政策相比，增加了增值税法第六条以外非应税交易所对应的进项税额不得抵扣的规定。在 增值税法的立法进程中，曾经对可抵扣进项税额设置了"与应税交易相关"的限定条件，但相关表述在正 式发布的增值税法中并未保留，此次增加的这一条款似乎重新呼应了此前的立法思路，引起了广泛关注 和讨论。 ...

Group 1 - The Australian Taxation Office (ATO) reported a total tax revenue of AUD 577.4 billion for the fiscal year 2022-23, an increase of AUD 47.3 billion from the previous year [1] - Personal income tax accounted for AUD 298 billion, representing 51.6% of total tax revenue, making it the largest source of tax income [1] - Among high-income earners, 139 individuals out of 24,350 with annual incomes exceeding AUD 1 million managed to avoid paying any personal income tax through various deductions [1] Group 2 - Company tax revenue for the fiscal year was AUD 140 billion, contributing 24.2% to the total tax revenue [2] - Goods and Services Tax (GST) revenue amounted to AUD 81.7 billion, accounting for 14.2% of total tax revenue [2] - Taxpayers claimed AUD 28.3 billion in work-related deductions, with the most common being related to employment expenses [2] Group 3 - Revenue from tobacco, fuel, and alcohol excise taxes contributed AUD 25.4 billion, while superannuation tax revenue added AUD 24 billion [2] - The Petroleum Resource Rent Tax (PRRT), Luxury Car Tax (LCT), and Wine Equalisation Tax (WET) collectively generated only AUD 4.2 billion, less than 1% of total tax revenue [5] - Surgeons remain the highest-paid profession in Australia, with an average annual income of AUD 472,475 [5] - The wealthiest area in Australia is the eastern suburbs of Sydney, specifically postcode 2027, with an average income of AUD 279,712 [5]