部分属实

评分： 6.0/10

报告问题
Coalition
C0468

声明内容

“拒绝了一项建议对被指控税务欺诈的公民实行无罪推定的调查。”
腐败 经济 伦理
原始来源： Matthew Davis

原始来源

✅ 事实核查

该gāi gāi 主张zhǔ zhāng zhǔ zhāng 指zhǐ zhǐ 的de de 是shì shì CoalitionCoalition Coalition 政府zhèng fǔ zhèng fǔ 对duì duì 众议院zhòng yì yuàn zhòng yì yuàn 税务shuì wù shuì wù 与yǔ yǔ 收入shōu rù shōu rù 常设cháng shè cháng shè 委员会wěi yuán huì wěi yuán huì 关于guān yú guān yú 税务shuì wù shuì wù 争议zhēng yì zhēng yì 调查diào chá diào chá 的de de 反应fǎn yìng fǎn yìng ，， ， 该gāi gāi 调查diào chá diào chá 于yú yú 20152015 2015 年nián nián 发布fā bù fā bù 报告bào gào bào gào [[ [ 11 1 ]] ] 。。 。
The claim refers to the Coalition government's response to a House of Representatives Standing Committee on Tax and Revenue inquiry into tax disputes, which reported in 2015 [1].
 该gāi gāi 调查diào chá diào chá 由yóu yóu 昆士兰kūn shì lán kūn shì lán 自由zì yóu zì yóu 国家guó jiā guó jiā 党dǎng dǎng 议员yì yuán yì yuán BertBert Bert vanvan van ManenManen Manen 主持zhǔ chí zhǔ chí ，， ， 听取tīng qǔ tīng qǔ 了le le 小xiǎo xiǎo 企业主qǐ yè zhǔ qǐ yè zhǔ 和hé hé 个人gè rén gè rén 纳税人nà shuì rén nà shuì rén 关于guān yú guān yú 澳大利亚ào dà lì yà ào dà lì yà 税务局shuì wù jú shuì wù jú 审计员shěn jì yuán shěn jì yuán 涉嫌shè xián shè xián 粗暴cū bào cū bào 执法zhí fǎ zhí fǎ 的de de 大量dà liàng dà liàng 证词zhèng cí zhèng cí [[ [ 11 1 ]] ] 。。 。
The inquiry, chaired by Queensland Liberal National Party MP Bert van Manen, heard extensive testimony from small business owners and individual taxpayers about alleged heavy-handed treatment by ATO auditors [1].
 调查diào chá diào chá 确实què shí què shí 建议jiàn yì jiàn yì 在zài zài 特定tè dìng tè dìng 情况qíng kuàng qíng kuàng 下xià xià 转移zhuǎn yí zhuǎn yí 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 。。 。
The inquiry did indeed recommend shifting the burden of proof in certain circumstances.
 具体jù tǐ jù tǐ 而言ér yán ér yán ，， ， 它tā tā 建议jiàn yì jiàn yì 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 应由yīng yóu yīng yóu ATOATO ATO 承担chéng dān chéng dān ，， ， 以yǐ yǐ 证明zhèng míng zhèng míng 被bèi bèi 指控zhǐ kòng zhǐ kòng 的de de 纳税人nà shuì rén nà shuì rén 存在cún zài cún zài 欺诈qī zhà qī zhà 或huò huò 逃税táo shuì táo shuì 行为xíng wéi xíng wéi ，， ， 并且bìng qiě bìng qiě 欺诈qī zhà qī zhà 或huò huò 逃税táo shuì táo shuì 的de de 认定rèn dìng rèn dìng 或huò huò 指控zhǐ kòng zhǐ kòng 只能zhǐ néng zhǐ néng 由yóu yóu 高级gāo jí gāo jí 行政xíng zhèng xíng zhèng 服务fú wù fú wù （（ （ SESSES SES ）） ） 官员guān yuán guān yuán 作出zuò chū zuò chū [[ [ 22 2 ]] ] [[ [ 33 3 ]] ] 。。 。
Specifically, it recommended that the onus should be on the ATO to prove an accused taxpayer is guilty of fraud or evasion, and that findings or allegations of fraud or evasion should only be made by a Senior Executive Service (SES) officer [2][3].
 联邦政府lián bāng zhèng fǔ lián bāng zhèng fǔ 在zài zài 其qí qí 回应huí yìng huí yìng 中zhōng zhōng 正式zhèng shì zhèng shì 拒绝jù jué jù jué 了le le 这zhè zhè 一yī yī 建议jiàn yì jiàn yì ，， ， 称chēng chēng 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 的de de 转移zhuǎn yí zhuǎn yí 将jiāng jiāng ““ “ 适得其反shì dé qí fǎn shì dé qí fǎn ”” ” ，， ， 并bìng bìng 可能kě néng kě néng 导致dǎo zhì dǎo zhì 纳税人nà shuì rén nà shuì rén 与yǔ yǔ 欺诈qī zhà qī zhà 和hé hé 逃税táo shuì táo shuì 相关xiāng guān xiāng guān 的de de ““ “ 虚假xū jiǎ xū jiǎ 行为xíng wéi xíng wéi ”” ” [[ [ 11 1 ]] ] [[ [ 22 2 ]] ] 。。 。
The federal government formally rejected this recommendation in its response, stating that a shift in the burden of proof would be "counter-productive" and could result in "sham behaviour" by taxpayers associated with fraud and evasion [1][2].
 核心hé xīn hé xīn 主张zhǔ zhāng zhǔ zhāng 在zài zài 事实上shì shí shàng shì shí shàng 准确zhǔn què zhǔn què ：： ： CoalitionCoalition Coalition 政府zhèng fǔ zhèng fǔ 确实què shí què shí 拒绝jù jué jù jué 了le le 一项yī xiàng yī xiàng 会huì huì 要求yāo qiú yāo qiú ATOATO ATO 证明zhèng míng zhèng míng 税务shuì wù shuì wù 欺诈qī zhà qī zhà 指控zhǐ kòng zhǐ kòng 而ér ér 非fēi fēi 让ràng ràng 纳税人nà shuì rén nà shuì rén 承担chéng dān chéng dān 反驳fǎn bó fǎn bó 责任zé rèn zé rèn 调查diào chá diào chá 建议jiàn yì jiàn yì 。。 。
The core claim is **factually accurate**: the Coalition government did reject an inquiry recommendation that would have required the ATO to prove tax fraud allegations rather than placing the burden on taxpayers to disprove them.

缺失背景

该gāi gāi 主张zhǔ zhāng zhǔ zhāng 忽略hū lüè hū lüè 了le le 几个jǐ gè jǐ gè 关键guān jiàn guān jiàn 背景bèi jǐng bèi jǐng 信息xìn xī xìn xī ：： ：
The claim omits several critical pieces of context: **1.
 ** * ** * 11 1 .. . 税法shuì fǎ shuì fǎ 背景bèi jǐng bèi jǐng —— — —— — 民事mín shì mín shì 与yǔ yǔ 刑事xíng shì xíng shì 程序chéng xù chéng xù ** * ** * ：： ： 该gāi gāi 主张zhǔ zhāng zhǔ zhāng 混淆hùn xiáo hùn xiáo 了le le 刑事xíng shì xíng shì 和hé hé 民事mín shì mín shì 税务shuì wù shuì wù 程序chéng xù chéng xù 。。 。
Tax Law Context - Civil vs Criminal Proceedings**: The claim conflates criminal and civil tax proceedings.
 无罪wú zuì wú zuì 推定tuī dìng tuī dìng 和hé hé 排除pái chú pái chú 合理hé lǐ hé lǐ 怀疑huái yí huái yí 的de de 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 适用shì yòng shì yòng 于yú yú 刑事xíng shì xíng shì 起诉qǐ sù qǐ sù [[ [ 44 4 ]] ] 。。 。
The presumption of innocence and burden of proof beyond reasonable doubt applies to criminal prosecutions [4].
 然而rán ér rán ér ，， ， 税务shuì wù shuì wù 评估píng gū píng gū 和hé hé 争议zhēng yì zhēng yì 从根本上cóng gēn běn shàng cóng gēn běn shàng 属于shǔ yú shǔ yú 民事mín shì mín shì // / 行政事务xíng zhèng shì wù xíng zhèng shì wù ，， ， 纳税人nà shuì rén nà shuì rén 传统chuán tǒng chuán tǒng 上shàng shàng 承担chéng dān chéng dān 证明zhèng míng zhèng míng 评估píng gū píng gū 过高guò gāo guò gāo 的de de 责任zé rèn zé rèn [[ [ 55 5 ]] ] 。。 。
However, tax assessments and disputes are fundamentally civil/administrative matters where the taxpayer traditionally bears the burden of proving an assessment is excessive [5].
 这zhè zhè 并非bìng fēi bìng fēi 澳大利亚ào dà lì yà ào dà lì yà 独有dú yǒu dú yǒu —— — —— — 全球quán qiú quán qiú 税务系统shuì wù xì tǒng shuì wù xì tǒng 通常tōng cháng tōng cháng 都dōu dōu 要求yāo qiú yāo qiú 纳税人nà shuì rén nà shuì rén 证明zhèng míng zhèng míng 其qí qí 税务shuì wù shuì wù 立场lì chǎng lì chǎng 正确zhèng què zhèng què [[ [ 44 4 ]] ] 。。 。
This is not unique to Australia - tax systems worldwide generally place the burden on taxpayers to demonstrate their tax position is correct [4]. **2.
 ** * ** * 22 2 .. . 建议jiàn yì jiàn yì 的de de 范围fàn wéi fàn wéi ** * ** * ：： ： 调查diào chá diào chá 建议jiàn yì jiàn yì 专门zhuān mén zhuān mén 针对zhēn duì zhēn duì ““ “ 欺诈qī zhà qī zhà 或huò huò 逃税táo shuì táo shuì ”” ” 的de de 指控zhǐ kòng zhǐ kòng ，， ， 而ér ér 非fēi fēi 所有suǒ yǒu suǒ yǒu 税务shuì wù shuì wù 争议zhēng yì zhēng yì 。。 。
Scope of the Recommendation**: The inquiry recommendation was specifically about allegations of "fraud or evasion" - not all tax disputes.
 政府zhèng fǔ zhèng fǔ 认为rèn wéi rèn wéi ，， ， 转移zhuǎn yí zhuǎn yí 欺诈qī zhà qī zhà 指控zhǐ kòng zhǐ kòng 的de de 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 将jiāng jiāng 产生chǎn shēng chǎn shēng 不良bù liáng bù liáng 激励jī lì jī lì 并bìng bìng 阻碍zǔ ài zǔ ài 合法hé fǎ hé fǎ 的de de 税务shuì wù shuì wù 执法zhí fǎ zhí fǎ [[ [ 11 1 ]] ] [[ [ 22 2 ]] ] 。。 。
The government argued that shifting the burden for fraud allegations would create perverse incentives and impede legitimate tax enforcement [1][2]. **3.
 ** * ** * 33 3 .. . 其他qí tā qí tā 被bèi bèi 接受jiē shòu jiē shòu 的de de 调查diào chá diào chá 建议jiàn yì jiàn yì ** * ** * ：： ： 政府zhèng fǔ zhèng fǔ 并未bìng wèi bìng wèi 拒绝jù jué jù jué 所有suǒ yǒu suǒ yǒu 调查diào chá diào chá 建议jiàn yì jiàn yì 。。 。
Other Inquiry Recommendations Accepted**: The government did not reject all inquiry recommendations.
 它tā tā 指出zhǐ chū zhǐ chū ATOATO ATO 已yǐ yǐ 将jiāng jiāng 异议yì yì yì yì 从cóng cóng 合规hé guī hé guī 部门bù mén bù mén 移交yí jiāo yí jiāo 法律fǎ lǜ fǎ lǜ 部门bù mén bù mén ，， ， 并bìng bìng 建立jiàn lì jiàn lì 了le le 内部nèi bù nèi bù 调解机制tiáo jiě jī zhì tiáo jiě jī zhì ，， ， 为wèi wèi 争议zhēng yì zhēng yì 提供tí gōng tí gōng ““ “ 全新quán xīn quán xīn 视角shì jiǎo shì jiǎo ”” ” [[ [ 11 1 ]] ] 。。 。
It noted the ATO had already moved objections from compliance into legal areas and established in-house mediation to provide a "fresh set of eyes" on disputes [1].
 政府zhèng fǔ zhèng fǔ 还hái hái 指示zhǐ shì zhǐ shì ATOATO ATO 与yǔ yǔ 财政部cái zhèng bù cái zhèng bù 合作hé zuò hé zuò ，， ， 探讨tàn tǎo tàn tǎo 对duì duì 一般yì bān yì bān 利息费用lì xī fèi yòng lì xī fèi yòng 的de de 修改xiū gǎi xiū gǎi [[ [ 11 1 ]] ] 。。 。
The government also directed the ATO to work with Treasury on exploring changes to general interest charges [1]. **4.
 ** * ** * 44 4 .. . 跨kuà kuà 党派dǎng pài dǎng pài 委员会wěi yuán huì wěi yuán huì ** * ** * ：： ： 值得注意zhí de zhù yì zhí de zhù yì 的de de 是shì shì ，， ， 该gāi gāi 调查diào chá diào chá 由yóu yóu CoalitionCoalition Coalition 议员yì yuán yì yuán （（ （ BertBert Bert vanvan van ManenManen Manen ）） ） 主持zhǔ chí zhǔ chí ，， ， 而ér ér 非fēi fēi 反对党fǎn duì dǎng fǎn duì dǎng 成员chéng yuán chéng yuán 。。 。
Bipartisan Committee**: Notably, the inquiry was chaired by a Coalition MP (Bert van Manen), not an opposition member.
 这是zhè shì zhè shì 一个yí gè yí gè 议会yì huì yì huì 委员会wěi yuán huì wěi yuán huì 调查diào chá diào chá ，， ， 两党liǎng dǎng liǎng dǎng 均jūn jūn 参与cān yù cān yù 并bìng bìng 提出tí chū tí chū 了le le 建议jiàn yì jiàn yì ，， ， 但dàn dàn 现任xiàn rèn xiàn rèn 政府zhèng fǔ zhèng fǔ 选择xuǎn zé xuǎn zé 不bù bù 采纳cǎi nà cǎi nà [[ [ 11 1 ]] ] 。。 。
This was a parliamentary committee inquiry with bipartisan participation that made recommendations the government of the day chose not to implement [1]. **5.
 ** * ** * 55 5 .. . 税务shuì wù shuì wù 监察jiān chá jiān chá 长zhǎng zhǎng 监督jiān dū jiān dū ** * ** * ：： ： 政府zhèng fǔ zhèng fǔ 指出zhǐ chū zhǐ chū ，， ， 税务shuì wù shuì wù 监察jiān chá jiān chá 长zhǎng zhǎng （（ （ IGTIGT IGT ）） ） AliAli Ali NorooziNoroozi Noroozi 曾céng céng 建议jiàn yì jiàn yì 设立shè lì shè lì 独立dú lì dú lì 的de de 申诉shēn sù shēn sù 专员zhuān yuán zhuān yuán ，， ， 但dàn dàn 也yě yě 承认chéng rèn chéng rèn ATOATO ATO 已yǐ yǐ 采取cǎi qǔ cǎi qǔ 与yǔ yǔ 先前xiān qián xiān qián IGTIGT IGT 建议jiàn yì jiàn yì 一致yí zhì yí zhì 的de de 积极jī jí jī jí 措施cuò shī cuò shī 。。 。
Inspector-General of Taxation Oversight**: The government noted that the Inspector-General of Taxation (IGT), Ali Noroozi, had recommended a separate appeals commissioner, but also acknowledged that the ATO had taken positive steps consistent with earlier IGT recommendations.
 NorooziNoroozi Noroozi 先生xiān shēng xiān shēng 表示biǎo shì biǎo shì ，， ， 如果rú guǒ rú guǒ 纳税人nà shuì rén nà shuì rén 面临miàn lín miàn lín 的de de 同样tóng yàng tóng yàng 问题wèn tí wèn tí 持续chí xù chí xù 存在cún zài cún zài ，， ， 他tā tā 的de de 建议jiàn yì jiàn yì 可以kě yǐ kě yǐ 在zài zài ““ “ 未来wèi lái wèi lái 采用cǎi yòng cǎi yòng ”” ” [[ [ 11 1 ]] ] [[ [ 22 2 ]] ] 。。 。
Mr Noroozi stated that his recommendation could be "resorted to in the future if the same problems for taxpayers persist" [1][2].

来源可信度评估

原始yuán shǐ yuán shǐ 来源lái yuán lái yuán 是shì shì ** * TheThe The AgeAge Age ** * 报纸bào zhǐ bào zhǐ （（ （ 通过tōng guò tōng guò WaybackWayback Wayback MachineMachine Machine ）） ） ，， ， 这是zhè shì zhè shì 一家yī jiā yī jiā 由yóu yóu NineNine Nine EntertainmentEntertainment Entertainment 拥有yōng yǒu yōng yǒu 的de de 澳大利亚ào dà lì yà ào dà lì yà 主流zhǔ liú zhǔ liú 媒体méi tǐ méi tǐ 。。 。
The original source is *The Age* newspaper (via Wayback Machine), a mainstream Australian media outlet owned by Nine Entertainment. *The Age* is generally regarded as a credible, established newspaper with a centrist to center-left editorial stance.
 ** * TheThe The AgeAge Age ** * 通常tōng cháng tōng cháng 被bèi bèi 视为shì wèi shì wèi 一家yī jiā yī jiā 可信kě xìn kě xìn 的de de 、、 、 成熟chéng shú chéng shú 的de de 报纸bào zhǐ bào zhǐ ，， ， 其qí qí 编辑biān jí biān jí 立场lì chǎng lì chǎng 偏向piān xiàng piān xiàng 中间派zhōng jiān pài zhōng jiān pài 至zhì zhì 中zhōng zhōng 左翼zuǒ yì zuǒ yì 。。 。
The article was written by Nassim Khadem, a business journalist who has covered tax and regulatory issues extensively [1].
 该gāi gāi 文章wén zhāng wén zhāng 由yóu yóu NassimNassim Nassim KhademKhadem Khadem 撰写zhuàn xiě zhuàn xiě ，， ， 他tā tā 是shì shì 一位yī wèi yī wèi 商业shāng yè shāng yè 记者jì zhě jì zhě ，， ， 广泛guǎng fàn guǎng fàn 报道bào dào bào dào 税务shuì wù shuì wù 和hé hé 监管jiān guǎn jiān guǎn 问题wèn tí wèn tí [[ [ 11 1 ]] ] 。。 。
The same story was syndicated to other Fairfax publications including *The Advocate* and reported by tax advisory firms like AdviceCo [2].
 同一tóng yī tóng yī 篇文章piān wén zhāng piān wén zhāng 被bèi bèi 联合lián hé lián hé 发布fā bù fā bù 到dào dào 其他qí tā qí tā FairfaxFairfax Fairfax 出版物chū bǎn wù chū bǎn wù ，， ， 包括bāo kuò bāo kuò ** * TheThe The AdvocateAdvocate Advocate ** * ，， ， 并bìng bìng 由yóu yóu AdviceCoAdviceCo AdviceCo 等děng děng 税务shuì wù shuì wù 咨询zī xún zī xún 公司gōng sī gōng sī 报道bào dào bào dào [[ [ 22 2 ]] ] 。。 。
The factual content appears consistent across sources.
 事实shì shí shì shí 内容nèi róng nèi róng 在zài zài 各gè gè 来源lái yuán lái yuán 中zhōng zhōng 保持一致bǎo chí yí zhì bǎo chí yí zhì 。。 。
⚖️

工党对比

** * ** * LaborLabor Labor 是否shì fǒu shì fǒu 做过zuò guò zuò guò 类似lèi sì lèi sì 的de de 事情shì qíng shì qíng ？？ ？
**Did Labor do something similar?** Search conducted: "Labor government ATO powers tax dispute reform Australia" The Rudd/Gillard Labor governments (2007-2013) did not fundamentally reform the burden of proof in tax matters either.
 ** * ** *
The long-standing principle that taxpayers bear the burden of proof in tax disputes has been consistent across Australian governments of both political persuasions [4][5].
 搜索sōu suǒ sōu suǒ 查询chá xún chá xún ：： ： ““ “ LaborLabor Labor 政府zhèng fǔ zhèng fǔ ATOATO ATO 权力quán lì quán lì 税务shuì wù shuì wù 争议zhēng yì zhēng yì 改革gǎi gé gǎi gé 澳大利亚ào dà lì yà ào dà lì yà ”” ”
The Inspector-General of Taxation position, which provides independent oversight of the ATO, was actually established by the **Coalition government in 2003** under Prime Minister John Howard, not by Labor.
 陆克文lù kè wén lù kè wén // / 吉拉德jí lā dé jí lā dé LaborLabor Labor 政府zhèng fǔ zhèng fǔ （（ （ 20072007 2007 -- - 20132013 2013 ）） ） 也yě yě 没有méi yǒu méi yǒu 从根本上cóng gēn běn shàng cóng gēn běn shàng 改革gǎi gé gǎi gé 税务shuì wù shuì wù 事项shì xiàng shì xiàng 中zhōng zhōng 的de de 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 。。 。
This office was created specifically to address taxpayer complaints about ATO conduct [1].
 纳税人nà shuì rén nà shuì rén 承担chéng dān chéng dān 税务shuì wù shuì wù 争议zhēng yì zhēng yì 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 的de de 长期cháng qī cháng qī 原则yuán zé yuán zé 在zài zài 澳大利亚ào dà lì yà ào dà lì yà 两党liǎng dǎng liǎng dǎng 政府zhèng fǔ zhèng fǔ 中zhōng zhōng 保持一致bǎo chí yí zhì bǎo chí yí zhì [[ [ 44 4 ]] ] [[ [ 55 5 ]] ] 。。 。
Labor governments have historically maintained similar ATO powers and have not shifted the burden of proof to the Commissioner in tax disputes.
 提供tí gōng tí gōng ATOATO ATO 独立dú lì dú lì 监督jiān dū jiān dū 的de de 税务shuì wù shuì wù 监察jiān chá jiān chá 长zhǎng zhǎng 职位zhí wèi zhí wèi 实际上shí jì shàng shí jì shàng 是shì shì 由yóu yóu ** * ** * 20032003 2003 年nián nián 霍华德huò huá dé huò huá dé 总理zǒng lǐ zǒng lǐ 领导lǐng dǎo lǐng dǎo 的de de CoalitionCoalition Coalition 政府zhèng fǔ zhèng fǔ ** * ** * 设立shè lì shè lì 的de de ，， ， 而ér ér 非fēi fēi LaborLabor Labor 。。 。
The principle that taxpayers must demonstrate their position is correct has been a bipartisan feature of Australian tax administration.
 该gāi gāi 职位zhí wèi zhí wèi 专门zhuān mén zhuān mén 设立shè lì shè lì 以yǐ yǐ 解决jiě jué jiě jué 纳税人nà shuì rén nà shuì rén 对duì duì ATOATO ATO 行为xíng wéi xíng wéi 的de de 投诉tóu sù tóu sù [[ [ 11 1 ]] ] 。。 。
LaborLabor Labor 政府zhèng fǔ zhèng fǔ 历史lì shǐ lì shǐ 上shàng shàng 维持wéi chí wéi chí 了le le 类似lèi sì lèi sì 的de de ATOATO ATO 权力quán lì quán lì ，， ， 并未bìng wèi bìng wèi 在zài zài 税务shuì wù shuì wù 争议zhēng yì zhēng yì 中将zhōng jiàng zhōng jiàng 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 转移zhuǎn yí zhuǎn yí 给gěi gěi 税务shuì wù shuì wù 专员zhuān yuán zhuān yuán 。。 。
纳税人nà shuì rén nà shuì rén 必须bì xū bì xū 证明zhèng míng zhèng míng 其qí qí 立场lì chǎng lì chǎng 正确zhèng què zhèng què 的de de 原则yuán zé yuán zé 一直yì zhí yì zhí 是shì shì 澳大利亚ào dà lì yà ào dà lì yà 税务shuì wù shuì wù 管理guǎn lǐ guǎn lǐ 的de de 两党liǎng dǎng liǎng dǎng 共同gòng tóng gòng tóng 特征tè zhēng tè zhēng 。。 。
🌐

平衡视角

** * ** * 完整wán zhěng wán zhěng 的de de 故事gù shì gù shì 需要xū yào xū yào 理解lǐ jiě lǐ jiě ：： ： ** * ** *
**The full story requires understanding:** **Legitimate taxpayer concerns**: The inquiry heard credible testimony from small business owners who lost businesses due to disputed tax assessments later proven incorrect.
 ** * ** * 合法hé fǎ hé fǎ 的de de 纳税人nà shuì rén nà shuì rén 关切guān qiè guān qiè ** * ** * ：： ： 调查diào chá diào chá 听取tīng qǔ tīng qǔ 了le le 小xiǎo xiǎo 企业主qǐ yè zhǔ qǐ yè zhǔ 的de de crediblecredible credible 证词zhèng cí zhèng cí ，， ， 他们tā men tā men 因有yīn yǒu yīn yǒu 争议zhēng yì zhēng yì 的de de 税务shuì wù shuì wù 评估píng gū píng gū 而ér ér 失去shī qù shī qù 了le le 企业qǐ yè qǐ yè ，， ， 而ér ér 这些zhè xiē zhè xiē 评估píng gū píng gū 后来hòu lái hòu lái 被bèi bèi 证明zhèng míng zhèng míng 是shì shì 错误cuò wù cuò wù 的de de 。。 。
Taxpayers Australia and professional bodies like Chartered Accountants raised legitimate concerns about interest charges and dispute resolution processes [1][2].
 澳大利亚ào dà lì yà ào dà lì yà 纳税人nà shuì rén nà shuì rén 和hé hé 特许tè xǔ tè xǔ 会计师kuài jì shī kuài jì shī 等děng děng 专业zhuān yè zhuān yè 机构jī gòu jī gòu 对duì duì 利息费用lì xī fèi yòng lì xī fèi yòng 和hé hé 争议zhēng yì zhēng yì 解决jiě jué jiě jué 程序chéng xù chéng xù 提出tí chū tí chū 了le le 合理hé lǐ hé lǐ 的de de 关切guān qiè guān qiè [[ [ 11 1 ]] ] [[ [ 22 2 ]] ] 。。 。
The "cowboy auditors" criticism was not partisan - it came from affected taxpayers across the political spectrum. **Government rationale**: The government's rejection was based on policy concerns that shifting the burden of proof for fraud allegations would undermine tax compliance, encourage "sham behaviour," and make Australia an outlier in tax administration practices globally [1][2].
 对duì duì ““ “ 牛仔niú zǎi niú zǎi 审计员shěn jì yuán shěn jì yuán ”” ” 的de de 批评pī píng pī píng 并非bìng fēi bìng fēi 党派dǎng pài dǎng pài 性质xìng zhì xìng zhì —— — —— — 它tā tā 来自lái zì lái zì 受shòu shòu 影响yǐng xiǎng yǐng xiǎng 的de de 纳税人nà shuì rén nà shuì rén ，， ， 跨越kuà yuè kuà yuè 政治zhèng zhì zhèng zhì 光谱guāng pǔ guāng pǔ 。。 。
The government maintained that existing safeguards - including the IGT oversight and ATO internal reforms - provided adequate taxpayer protection. **This is not unique to the Coalition**: The fundamental structure of Australian tax law - including the burden of proof - has remained consistent across Labor and Coalition governments.
 ** * ** * 政府zhèng fǔ zhèng fǔ 理由lǐ yóu lǐ yóu ** * ** * ：： ： 政府zhèng fǔ zhèng fǔ 拒绝jù jué jù jué 的de de 理由lǐ yóu lǐ yóu 是shì shì 基于jī yú jī yú 政策zhèng cè zhèng cè 关切guān qiè guān qiè ，， ， 即jí jí 转移zhuǎn yí zhuǎn yí 欺诈qī zhà qī zhà 指控zhǐ kòng zhǐ kòng 的de de 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 将jiāng jiāng 削弱xuē ruò xuē ruò 税务shuì wù shuì wù 合规hé guī hé guī ，， ， 鼓励gǔ lì gǔ lì ““ “ 虚假xū jiǎ xū jiǎ 行为xíng wéi xíng wéi ”” ” ，， ， 并bìng bìng 使shǐ shǐ 澳大利亚ào dà lì yà ào dà lì yà 在zài zài 全球quán qiú quán qiú 税务shuì wù shuì wù 管理guǎn lǐ guǎn lǐ 实践shí jiàn shí jiàn 中zhōng zhōng 成为chéng wéi chéng wéi 异类yì lèi yì lèi [[ [ 11 1 ]] ] [[ [ 22 2 ]] ] 。。 。
Neither party has fundamentally altered this balance, suggesting bipartisan acceptance of the current framework despite its acknowledged imperfections. **The deeper issue**: The inquiry exposed real tensions in tax administration - the ATO needs sufficient power to enforce compliance, but individual taxpayers (especially small businesses) can be devastated by incorrect assessments.
 政府zhèng fǔ zhèng fǔ 认为rèn wéi rèn wéi ，， ， 现有xiàn yǒu xiàn yǒu 保障bǎo zhàng bǎo zhàng 措施cuò shī cuò shī —— — —— — 包括bāo kuò bāo kuò IGTIGT IGT 监督jiān dū jiān dū 和hé hé ATOATO ATO 内部nèi bù nèi bù 改革gǎi gé gǎi gé —— — —— — 为wèi wèi 纳税人nà shuì rén nà shuì rén 提供tí gōng tí gōng 了le le 足够zú gòu zú gòu 的de de 保护bǎo hù bǎo hù 。。 。
The government chose to maintain enforcement capability over shifting procedural protections, a choice that reflects priorities rather than partisan ideology.
 ** * ** * 这zhè zhè 并非bìng fēi bìng fēi CoalitionCoalition Coalition 独有dú yǒu dú yǒu ** * ** * ：： ： 澳大利亚ào dà lì yà ào dà lì yà 税法shuì fǎ shuì fǎ 的de de 基本jī běn jī běn 结构jié gòu jié gòu —— — —— — 包括bāo kuò bāo kuò 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn —— — —— — 在zài zài LaborLabor Labor 和hé hé CoalitionCoalition Coalition 政府zhèng fǔ zhèng fǔ 中zhōng zhōng 保持一致bǎo chí yí zhì bǎo chí yí zhì 。。 。
两党liǎng dǎng liǎng dǎng 都dōu dōu 没有méi yǒu méi yǒu 从根本上cóng gēn běn shàng cóng gēn běn shàng 改变gǎi biàn gǎi biàn 这种zhè zhǒng zhè zhǒng 平衡píng héng píng héng ，， ， 这zhè zhè 表明biǎo míng biǎo míng 尽管jǐn guǎn jǐn guǎn 存在cún zài cún zài 公认gōng rèn gōng rèn 的de de 缺陷quē xiàn quē xiàn ，， ， 但dàn dàn 两党liǎng dǎng liǎng dǎng 都dōu dōu 接受jiē shòu jiē shòu 当前dāng qián dāng qián 框架kuāng jià kuāng jià 。。 。
** * ** * 更gèng gèng 深层次shēn céng cì shēn céng cì 的de de 问题wèn tí wèn tí ** * ** * ：： ： 调查diào chá diào chá 暴露bào lù bào lù 了le le 税务shuì wù shuì wù 管理guǎn lǐ guǎn lǐ 中zhōng zhōng 的de de 真实zhēn shí zhēn shí 紧张jǐn zhāng jǐn zhāng 关系guān xì guān xì —— — —— — ATOATO ATO 需要xū yào xū yào 足够zú gòu zú gòu 的de de 权力quán lì quán lì 来lái lái 执行zhí xíng zhí xíng 合规hé guī hé guī ，， ， 但dàn dàn 个人gè rén gè rén 纳税人nà shuì rén nà shuì rén （（ （ 尤其yóu qí yóu qí 是shì shì 小企业xiǎo qǐ yè xiǎo qǐ yè ）） ） 可能kě néng kě néng 因yīn yīn 错误cuò wù cuò wù 的de de 评估píng gū píng gū 而ér ér 遭受zāo shòu zāo shòu 毁灭性huǐ miè xìng huǐ miè xìng 打击dǎ jī dǎ jī 。。 。
政府zhèng fǔ zhèng fǔ 选择xuǎn zé xuǎn zé 维持wéi chí wéi chí 执法zhí fǎ zhí fǎ 能力néng lì néng lì 而ér ér 非fēi fēi 转移zhuǎn yí zhuǎn yí 程序chéng xù chéng xù 保护bǎo hù bǎo hù ，， ， 这一zhè yī zhè yī 选择xuǎn zé xuǎn zé 反映fǎn yìng fǎn yìng 了le le 优先yōu xiān yōu xiān 事项shì xiàng shì xiàng 而ér ér 非fēi fēi 党派dǎng pài dǎng pài 意识形态yì shí xíng tài yì shí xíng tài 。。 。

部分属实

6.0

/ 10

该gāi gāi 主张zhǔ zhāng zhǔ zhāng 在zài zài 事实上shì shí shàng shì shí shàng 准确zhǔn què zhǔn què ，， ， 因为yīn wèi yīn wèi CoalitionCoalition Coalition 政府zhèng fǔ zhèng fǔ 确实què shí què shí 拒绝jù jué jù jué 了le le 一项yī xiàng yī xiàng 会huì huì 将jiāng jiāng 税务shuì wù shuì wù 欺诈qī zhà qī zhà 指控zhǐ kòng zhǐ kòng 的de de 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 转移zhuǎn yí zhuǎn yí 给gěi gěi ATOATO ATO 的de de 调查diào chá diào chá 建议jiàn yì jiàn yì 。。 。
The claim is factually accurate in that the Coalition government did reject an inquiry recommendation that would have shifted the burden of proof for tax fraud allegations to the ATO.
 然而rán ér rán ér ，， ， 该gāi gāi 主张zhǔ zhāng zhǔ zhāng 在zài zài 几个jǐ gè jǐ gè 方面fāng miàn fāng miàn 具有jù yǒu jù yǒu 误导性wù dǎo xìng wù dǎo xìng ：： ：
However, the claim is misleading in several respects: 1.
 11 1 .. . 它tā tā 忽略hū lüè hū lüè 了le le 税务shuì wù shuì wù 争议zhēng yì zhēng yì 是shì shì 民事mín shì mín shì // / 行政事务xíng zhèng shì wù xíng zhèng shì wù ，， ， 纳税人nà shuì rén nà shuì rén 举证责任jǔ zhèng zé rèn jǔ zhèng zé rèn 是shì shì 全球quán qiú quán qiú 标准biāo zhǔn biāo zhǔn 做法zuò fǎ zuò fǎ ，， ， 而ér ér 非fēi fēi CoalitionCoalition Coalition 的de de 创新chuàng xīn chuàng xīn
It omits that tax disputes are civil/administrative matters where the taxpayer burden of proof is standard practice globally, not a Coalition innovation 2.
 22 2 .. . 它tā tā 没有méi yǒu méi yǒu 指出zhǐ chū zhǐ chū 调查diào chá diào chá 由yóu yóu CoalitionCoalition Coalition 议员yì yuán yì yuán 主持zhǔ chí zhǔ chí （（ （ 表明biǎo míng biǎo míng 两党liǎng dǎng liǎng dǎng 对duì duì 该gāi gāi 问题wèn tí wèn tí 都dōu dōu 有yǒu yǒu 关切guān qiè guān qiè ）） ）
It fails to note the inquiry was chaired by a Coalition MP (suggesting bipartisan concern about the issue) 3.
 33 3 .. . 它tā tā 暗示àn shì àn shì 这是zhè shì zhè shì CoalitionCoalition Coalition 独有dú yǒu dú yǒu ，， ， 而ér ér LaborLabor Labor 政府zhèng fǔ zhèng fǔ 维持wéi chí wéi chí 了le le 相同xiāng tóng xiāng tóng 的de de 法律fǎ lǜ fǎ lǜ 框架kuāng jià kuāng jià
It implies this was unique to the Coalition, when Labor governments maintained identical legal frameworks 4.
 44 4 .. . 它tā tā 将jiāng jiāng 拒绝jù jué jù jué 描述miáo shù miáo shù 为wèi wèi 纯粹chún cuì chún cuì 的de de 负面fù miàn fù miàn 行为xíng wéi xíng wéi ，， ， 而ér ér 没有méi yǒu méi yǒu 承认chéng rèn chéng rèn 政府zhèng fǔ zhèng fǔ 关于guān yú guān yú 防止fáng zhǐ fáng zhǐ 避税bì shuì bì shuì 的de de statedstated stated rationalerationale rationale
It presents the rejection as purely negative without acknowledging the government's stated rationale about preventing tax avoidance The claim also uses inflammatory language ("guilty until proven innocent") that conflates criminal proceedings with civil tax disputes, obscuring the legal context.
 该gāi gāi 主张zhǔ zhāng zhǔ zhāng 还hái hái 使用shǐ yòng shǐ yòng 煽动性shān dòng xìng shān dòng xìng 语言yǔ yán yǔ yán （（ （ ““ “ 有罪yǒu zuì yǒu zuì 推定tuī dìng tuī dìng ”” ” ）） ） ，， ， 混淆hùn xiáo hùn xiáo 了le le 刑事xíng shì xíng shì 程序chéng xù chéng xù 与yǔ yǔ 民事mín shì mín shì 税务shuì wù shuì wù 争议zhēng yì zhēng yì ，， ， 模糊mó hú mó hú 了le le 法律fǎ lǜ fǎ lǜ 背景bèi jǐng bèi jǐng 。。 。

📚 来源与引用 (5)

  1. 1
    theadvocate.com.au

    theadvocate.com.au

    Small business and individual taxpayers hit with hefty tax bills that they want to dispute will continue to...

    Theadvocate Com
  2. 2
    adviceco.com.au

    adviceco.com.au

    AdviceCo Chartered Accountants and Financial Planners provide advisory services in business development, tax transactions and personal wealth to Australians.

    AdviceCo.
  3. 3
    sladen.com.au

    sladen.com.au

    The Full Federal Court case of Commissioner of Taxation v Liang   [2025] FCAFC 4 serves as a re minder that when challenging an ATO decision at a court or tribunal, it is the taxpayer who carries the burden of proving that an assessment is excessive and what the assessment should have be

    Sladen Legal
  4. 4
    alrc.gov.au

    alrc.gov.au

    9.1          In criminal trials, the prosecution bears the burden of proof. This has been called ‘the golden thread of English criminal law’[1] and, in Australia, ‘a cardinal principle of our system of justice’.[2] This principle and the related principle that guilt must be proved beyond reasonable doubt are fundamental to the presumption of innocence.[3]9.2          However, ...

    ALRC
  5. 5
    ag.gov.au

    ag.gov.au

    Ag Gov

评分方法

1-3: 不实

事实错误或恶意捏造。

4-6: 部分属实

有一定真实性，但缺乏背景或有所偏颇。

7-9: 基本属实

仅有微小的技术性或措辞问题。

10: 准确

完全经过验证且客观公正。

方法论: 评分通过交叉参照政府官方记录、独立事实核查机构和原始文件确定。

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