Tax reform and relief for small businesses
小企业税务改革与减免
The Government’s tax reform package will support a more dynamic and resilient economy by helping businesses manage temporary shocks, invest and innovate through:
政府的税务改革方案将通过以下措施，帮助企业应对临时冲击、加大投资与创新，从而支持经济更具活力和韧性：
Making the $20,000 instant asset write-off permanent from 1 July 2026.
自2026年7月1日起，永久性保留2万澳元资产即时折旧（Instant Asset Write-off）政策。Delivering a permanent two-year loss carry back for all companies up to $1 billion in turnover, from 1 July 2026.
自2026年7月1日起，对营业额10亿澳元以下的所有公司，永久性提供两年期亏损往前结转（loss carry back）。Introducing loss refundability to support start-up businesses invest and grow in their first two years of operation, capped to the value of tax remittances relating to employment, from 1 July 2028.
自2028年7月1日起，引入亏损可退税机制（loss refundability），帮助初创企业在前两年内投资与发展，退税额上限为与雇佣相关的税款缴纳金额。Expanding tax incentives for venture capital to help unlock capital for young, expanding businesses.
扩大风险投资的税收优惠，帮助快速发展的年轻企业获得更多资金。Reforming the Research and Development Tax Incentive, including allowing young businesses greater access to the refundable tax offset as they grow.
改革“研发税收优惠（R&D Tax Incentive）”，让年轻企业在成长过程中更易获得可退还的税收抵免。Providing a $250 tax offset from 2027–28 for Australian workers, including around 1.5 million sole traders.
自2027–28年度起，为澳大利亚劳动者（包括约150万名个sole traders体经营者）提供250澳元的税收抵免。
Details of certain policy provisions are outlined below:
部分政策细节如下：
Permanent $20,000 instant asset write-off
永久性2万澳元资产即时折旧
The Government will simplify tax obligations for eligible small businesses by permanently extending the $20,000 instant asset write-off from 1 July 2026.
政府将自2026年7月1日起永久延续2万澳元资产即时折旧政策，从而简化符合条件的小企业的税务义务。
Small businesses with turnover of under $10 million will be able to immediately deduct eligible assets costing less than $20,000, helping with cash flow, investment and planning.
营业额低于1,000万澳元的小企业，可对单项成本低于2万澳元的合资格资产进行即时抵扣，从而改善现金流、便利投资与经营规划。
Introducing dynamic monthly instalments and working to harmonise payroll tax administrative arrangements will further reduce time spent on record keeping, systems and procedures.
引入动态月度预缴税款制度，并致力于统一工资税的行政管理安排，将进一步减少小企业在记账、系统和流程上所花的时间。
Loss-refundability to support cash flow
亏损可退税机制以支持现金流
From 2026–27, companies with turnover of up to $1 billion will be able to use their current year tax losses to claim a refund for the tax paid in the prior two income years.
自2026–27年度起，营业额最高达10亿澳元的公司可使用当年度的税务亏损，申请退还前两个收入年度已缴纳的税款。
This will benefit around 85,000 companies, with the majority being small businesses. For small businesses experiencing temporary losses, including where they are making investments to grow, this means additional cash flow to help fund their operations, wages and investments and return to profitability.
此政策将惠及约85,000家公司，其中大多数为小企业。对于因投资扩张等原因而出现暂时性亏损的小企业而言，这意味着可获得额外的现金流，用于支持其运营、工资支付及投资，并尽快恢复盈利。
From 2028–29, small start-ups in their first two years of operation will be able to get a refund for tax losses, up to the amount of Fringe Benefits Tax and withholding tax paid on employee wages.
自2028–29年度起，运营前两年的初创小企业可就税务亏损申请退税，退税金额上限为针对员工工资所缴纳的附加福利税（FBT）和预扣税总额。
Tax reforms to support innovation
支持创新的税务改革
The Government is making it easier for start-ups to invest so they can grow and innovate. From 1 July 2027, the Government will expand venture capital incentives to reflect modern company valuations. This will give start-ups more opportunities to access venture capital funding, in larger amounts and over a longer period, particularly where traditional finance is harder to obtain.
政府正在让初创企业更容易获得投资，以支持其发展与创新。自2027年7月1日起，政府将扩大风险投资税收优惠，以反映现代企业的估值水平。这将让初创企业有更多机会以更大金额、更长期限获得风险投资，尤其是在传统融资渠道难以获取的情况下。
From 1 July 2028, the Government will reform the Research and Development Tax Incentive to make it better targeted and easier to use, incentivising a further $400 million in research and development (R&D) by young businesses each year.
自2028年7月1日起，政府将改革“研发税收优惠（R&D Tax Incentive）”，使其更具针对性、更易使用，每年可激励年轻企业额外投入约4亿澳元的研发支出。
The Government will increase the offset for experimental‘core’ R&D by around 25 to 50 per cent and remove eligibility for R&D supporting expenditure. This will simplify and better target R&D support for businesses.
政府将把试验性“核心”研发的税收抵免提高约25%至50%，并取消对“研发辅助性支出”的抵免资格。此举将简化研发支持机制，并使其更有针对性。The Government will provide greater support to young, fast-growing businesses by increasing the turnover threshold for the higher, refundable offset to $50 million. Refundability will be available to businesses operating for less than 10 years, with older businesses eligible for an equivalent, non-refundable offset.
政府将把可退还、更高额度税收抵免的营业额门槛提高至5,000万澳元，从而为快速成长的年轻企业提供更大支持。可退还机制适用于运营不足10年的企业，运营时间较长的企业则可享受同等的不可退还抵免。For smaller research and development projects of under $50,000, the Government will require businesses to work with recognised research organisations to support quality research outcomes.
对于金额低于50,000澳元的小规模研发项目，政府将要求企业与获认可的研究机构合作开展，以确保研究质量。
The Government will use savings from these changes to help fund tax reforms that support innovation and investment by small businesses.
政府将利用上述改革所节省的资金，用于资助支持小企业创新与投资的税务改革。
Monthly PAYGI reform
月度PAYG预缴税款
The Government is further supporting business cash flow by making it easier for businesses to change their monthly pay as you go instalments when business conditions change by:
政府还通过让企业在经营状况发生变化时更便利地调整月度PAYG预缴税款，进一步支持企业的现金流，具体措施包括：
Allowing small businesses to opt in to monthly reporting and payment from 1 July 2027.
自2027年7月1日起，允许小企业选择按月申报与缴税。Enabling small businesses to opt in to dynamic pay as you go instalment calculations, allowing them to adjust quickly to real-time business conditions, providing better cash flow certainty.
允许小企业选择采用动态PAYG预缴税款计算方式，使其能够根据实时经营状况快速调整，提升现金流的确定性。The Australian Taxation Office (ATO) removing interest charges for businesses that accidentally get their instalment variation wrong when using ATO-approved calculators.
澳大利亚税务局（ATO）将取消因企业在使用ATO批准的计算器时不慎错误变更预缴税款而产生的利息费用。
Digital adoption and skills
数字化应用与技能
This Budget builds on productivity and growth reforms implemented in recent Budgets, and includes measures to encourage innovation, digital uplift and greater access to workers with the right skills.
本次预算在近几年实施的生产力与增长改革基础上，进一步推出鼓励创新、推动数字化升级以及使企业更易获取具备相应技能员工的措施。
Skills
技能
The Government is making it easier for small businesses to find the right skills they need to grow and address labour shortages. This Budget includes:
政府正在让小企业更容易获得其发展所需的合适技能人才，并缓解劳动力短缺。本次预算包括：
Making it quicker to recognise the skills of migrant trades workers and to accelerate occupational licensing – cutting the time taken to enter the workforce by up to 6 months.
加快对移民技工技能的认可以及职业执照办理流程——可使其进入职场所需时间最多缩短6个月。
Reforms to the Australian Apprenticeships Incentive System, including prioritising employer incentives to small and medium employers and Group Training Organisations from 1 January 2027.
改革“澳大利亚学徒激励制度”，自2027年1月1日起优先向中小型雇主及集团培训机构提供雇主激励。
Digital adoption
数字化应用
On 8 May 2026, the National Artificial Intelligence Centre launched AI.gov.au – the Government’s front door for AI resources and guidance, focusing on the needs of small-to-medium enterprises and not-for-profits.
2026年5月8日，“国家人工智能中心（National Artificial Intelligence Centre）”上线了AI.gov.au——政府提供人工智能资源与指导的入口网站，重点聚焦中小企业与非营利组织的需求。
Round 3 of the Digital Solutions program, launching on 1 July 2026, will offer coaching, workshops and webinars for small businesses, with a new focus on AI and emerging technologies.
“数字化解决方案（Digital Solutions）”计划第三轮将于2026年7月1日启动，为小企业提供一对一辅导、工作坊及网络研讨会，重点关注人工智能与新兴技术。
As part of the 2023–2030 Australian Cyber Security Strategy – Horizon 2 the Government will provide $89.3 million to sustain and enhance cyber security initiatives, including initiatives that target or benefit small businesses.
作为《2023–2030澳大利亚网络安全战略》“地平线2（Horizon 2）”阶段的一部分，政府将拨款8,930万澳元，以维持并加强网络安全相关举措，包括针对或惠及小企业的项目。
Making it easier to trade
让贸易更加便利
This Budget builds on previous reforms by removing another 497 nuisance tariffs – saving businesses around $127 million in compliance costs per year and strengthening our trade remedies system. The Government will also consult on abolishing additional tariffs to further cut costs for Australian businesses.
本次预算在先前改革的基础上，再取消497项“扰民关税（nuisance tariffs）”，每年可为企业节省约1.27亿澳元的合规成本，并加强贸易救济体系。政府还将就废除更多关税进行咨询，以进一步降低澳大利亚企业的成本。
The Government is also lowering barriers to trade through the Australia–EU Free Trade Agreement. The Budget provides $7.6 million over four years to expand the Australian Trusted Trader program – reducing red tape at the border and making it faster and easier for more small businesses to export. Small businesses will be able to seize low-carbon growth opportunities through $7.7 million over four years in new funding under the Singapore – Australia Green Economy Agreement.
政府还通过《澳大利亚—欧盟自由贸易协定》降低贸易壁垒。本次预算在四年内拨款760万澳元，用于扩展“澳大利亚可信贸易商计划（Australian Trusted Trader）”——减少口岸通关的繁文缛节，让更多小企业能更快、更便捷地出口。在《新加坡—澳大利亚绿色经济协定》项下，将在四年内提供770万澳元的新拨款，让小企业能够抓住低碳增长的机遇。
Supporting small businesses in challenging times
在艰难时期支持小企业
The Government will deliver an additional $8 million from 1 July 2026 to support the mental health and financial wellbeing of small business owners through the NewAccess for Small Business Owners program and the Small Business Debt Helpline.
自2026年7月1日起，政府将额外拨款800万澳元，通过“小企业主新通道（NewAccess for Small Business Owners）”项目以及“小企业债务热线（Small Business Debt Helpline）”为小企业主的心理健康和财务状况提供支持。
The Government has introduced temporary, targeted measures to ease the pressure on small businesses affected by fuel disruptions by:
政府已出台一系列临时性、有针对性的措施，以缓解受燃油供应中断影响的小企业所承受的压力，具体包括：
Delivering $2.9 billion in fuel excise relief and reducing the heavy vehicle road user charge to zero to support drivers and the transport sector.
提供29亿澳元的燃油消费税减免，并将重型车辆道路使用费降为零，以支持司机及运输行业。Providing interest-free loans from the National Reconstruction Fund’s $1 billion Economic Resilience Program to support eligible manufacturing and logistics businesses responding to market disruption.
通过国家重建基金10亿澳元的“经济韧性计划”提供无息贷款，支持符合条件的制造业和物流业企业应对市场冲击。Granting temporary relief for businesses unable to meet tax obligations due to fuel supply disruptions.
对因燃油供应中断而无法履行税务义务的企业给予临时税务减免。Extending the Small Business Responsible Lending Obligation exemption for a further ten years to support timely access to credit.
将“小企业负责任贷款义务豁免”再延长十年，以确保小企业能及时获得信贷。Establishing a National Fuel Security Plan to ensure supply chain resilience and keep the community and businesses updated on fuel security measures.
制定“国家燃油安全计划”，确保供应链韧性，并及时向社会和企业通报燃油安全相关措施。Delaying cost recovery charges for agricultural exports, providing $8.2 million in relief to exporters.
延迟征收农产品出口的成本回收费用，为出口商提供820万澳元的减免。
小结
介于很多具体操作的细节还没有出台，我们将会在具体实操指引出来后再做针对介绍。请大家关于我们公众号，网页和小红书等，留意我们澳洲政府预算案系列文章
Source: Australian budget 2026-2027
资料来源：澳大利亚政预算案2026-2027 — 支持小企业
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