As multinational groups grow across borders, tax authorities around the world are demanding greater transparency about where profits are earned and where tax is paid. In Australia, one of the most important transparency measures is country-by-country (CBC) reporting, administered by the Australian Taxation Office (ATO). This article introduces what CBC reporting is, who it applies to, what must be lodged, and the significant penalties for getting it wrong.随着跨国集团的业务不断跨境扩张，全球各地税务机关对“利润在哪里产生、税款在哪里缴纳”的透明度要求也越来越高。在澳大利亚，最重要的税务透明度措施之一就是由澳大利亚税务局（ATO）管理的国别报告（Country-by-Country Reporting，简称 CBC 或 CBCR）制度。本文将介绍什么是国别报告、适用于哪些企业、需要提交哪些文件，以及违规可能面临的重大处罚。
What is CBC Reporting? 什么是国别报告？
CBC reporting is part of a suite of international measures aimed at combating tax avoidance. It implements Action 13 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project and involves the comprehensive exchange of information between participating tax jurisdictions. In Australia, the rules are contained in Subdivision 815-E of the Income Tax Assessment Act 1997 and apply to income years commencing from 1 January 2016.国别报告是打击避税行为的一系列国际措施的组成部分。它落实了经济合作与发展组织（OECD）/二十国集团（G20）“税基侵蚀与利润转移”（BEPS）项目的第13项行动计划，其核心是参与税收管辖区之间全面交换信息。在澳大利亚，相关规则载于《1997年所得税评估法》第815-E分部，适用于2016年1月1日起开始的收入年度。
In-scope entities must lodge three CBC reporting statements, which together disclose the revenues, profits and taxes paid by the global group broken down by tax jurisdiction, the operations and activities of the global group, and the entity’s international related party dealings.属于申报范围的实体须提交三份国别报告文件。这三份文件共同披露：全球集团按税收管辖区划分的收入、利润和已缴税款；全球集团的经营与业务活动；以及该实体的国际关联方交易情况。
The local file and master file may be lodged together or separately in the same XML schema; the CBC report must be lodged separately. Note that the ATO local file is a prescribed electronic form — it is not the same as transfer pricing documentation, which serves a different purpose (penalty protection under a reasonably arguable position).本地文档与主体文档可在同一 XML 文件中一并或分别提交；国别报告则须单独提交。需要注意的是，ATO 的本地文档是一种法定电子申报表，与转让定价文档并不相同——后者的作用在于建立“合理可辩立场”以获得罚款保护，两者用途不同。
CBC Report vs Master File: What Is the Difference? 国别报告与主体文档有何区别？
Clients often ask how the CBC report differs from the master file, given that both describe the same global group. In short, the CBC report is the “numbers table” and the master file is the “story book” — one is quantitative, the other qualitative, and the ATO reads them side by side.不少客户会问：国别报告和主体文档描述的都是同一个全球集团，两者内容究竟有什么区别？简单来说，国别报告是“数字表”，主体文档是“故事书”——前者是定量数据，后者是定性描述，ATO 会将两者对照阅读。The CBC report contains only quantitative data, aggregated by tax jurisdiction: related party and unrelated party revenues, profit before tax, income tax paid and accrued, stated capital, accumulated earnings, employee numbers and tangible assets, together with the main business activities of each constituent entity. It reports “how much”, not “why” — tax authorities use it to risk-profile the group, for example to spot jurisdictions with high profits, few employees and little tax paid.国别报告只包含按税收管辖区汇总的定量数据：关联方与非关联方收入、税前利润、已缴及应计所得税、注册资本、累计收益、员工人数和有形资产，以及各成员实体的主要经营活动。它只报“多少”，不解释“为什么”——税务机关用它为集团做风险画像，例如识别“利润高、员工少、缴税低”的管辖区。The master file, by contrast, is a qualitative narrative explaining how the group operates and earns its profits: the global organisational structure, a description of the group’s businesses and supply chains, the key drivers of profit, intangibles (where R&D is performed, which entity owns the IP, and royalty arrangements), intercompany financing, the group’s overall transfer pricing policies, and any major restructures or tax rulings.主体文档则是一份定性的叙述性文件，讲的是集团“如何运作、如何赚钱”：全球组织架构、集团业务与供应链描述、利润的主要驱动因素、无形资产（研发在哪里进行、知识产权由哪个实体持有、特许权使用费如何安排）、集团内部融资、集团整体转让定价政策，以及重大重组和税务裁定。Deadlines and Lodgment 申报期限与方式
All CBC reporting statements must be lodged within 12 months of the end of the relevant reporting period. For example, a group with a 30 June 2026 year end must generally lodge by 30 June 2027. Statements must be lodged electronically as validly generated XML files through Online services for business, Online services for agents, or SBR-enabled software. Paper or email lodgments are not accepted, and lodgments pass through an ATO validation process with email confirmation.所有国别报告文件均须在相关申报期结束后12个月内提交。例如，财政年度截至2026年6月30日的集团，一般须在2027年6月30日前完成申报。文件必须以有效生成的 XML 电子文件形式，通过企业在线服务（Online services for business）、代理人在线服务（Online services for agents）或支持 SBR 的软件提交。纸质或电子邮件申报不予受理，且提交后须通过 ATO 系统校验并以电子邮件确认结果。
Penalties for Non-Compliance 违规处罚
The stakes are high. Entities subject to CBC reporting are generally SGEs, and SGEs face failure-to-lodge penalties of up to 2,500 penalty units per document — that is, up to A$910,000 per late statement at the penalty unit rate of A$364 applying to documents due from 1 July 2026 (A$825,000 at the previous A$330 rate). With three statements potentially outstanding, exposure multiplies quickly. Increased administrative penalties also apply to false or misleading statements by SGEs.违规代价极高。须履行国别报告义务的实体一般属于重要全球实体（SGE），而 SGE 的逾期申报罚款每份文件最高可达2,500个罚款单位——按2026年7月1日起到期文件适用的每单位364澳元计算，每份逾期文件的罚款最高可达91万澳元（此前每单位330澳元时最高为82.5万澳元）。由于共有三份申报文件，风险敞口会迅速成倍放大。此外，SGE 作出虚假或误导性陈述还将适用加重的行政处罚。
Important Update: Public CBC Reporting 重要更新：公开国别报告
In addition to the confidential CBC reporting regime described above, Australia has introduced public country-by-country reporting for reporting periods commencing on or after 1 July 2024. Broadly, it applies to multinational groups with global income of A$1 billion or more and A$10 million or more of Australian-sourced revenue. Selected tax information — disaggregated for Australia and specified jurisdictions — must be given to the ATO within 12 months of period end and will be published on an Australian Government website. The first public CBC reports fall due from 30 June 2026 (for 30 June 2025 year ends), with December year-end groups reporting by 31 December 2026. This is a separate obligation, in addition to (not instead of) the confidential CBC reporting statements.除上述保密性质的国别报告制度外，澳大利亚还针对2024年7月1日或之后开始的申报期引入了公开国别报告制度。概括而言，该制度适用于全球收入达10亿澳元及以上、且来源于澳大利亚的收入达1,000万澳元及以上的跨国集团。相关税务信息（澳大利亚及指定管辖区须逐一列示）须在申报期结束后12个月内提交 ATO，并将在澳大利亚政府网站上向公众公开。首批公开国别报告自2026年6月30日起到期（适用于2025年6月30日结束的财政年度），12月年结的集团则须在2026年12月31日前申报。请注意，这是一项独立义务，是在保密国别报告之外的额外要求，而非替代。
How INP Group Can Help INP Group 如何协助您
CBC reporting sits at the intersection of transfer pricing, financial reporting and complex XML lodgment requirements — and the ATO actively data-matches what is lodged. INP Group’s tax and business advisory team, including our dedicated China Practice, can help you assess whether your group is a CBC reporting entity, manage exemption and extension requests, coordinate master file and local file preparation, and plan for the new public CBC reporting regime. Contact us on 1300 168 368 or admin@inpgroup.com.au.国别报告涉及转让定价、财务报告和复杂的 XML 申报技术要求，且 ATO 会对申报数据进行主动比对。INP Group 的税务与商业咨询团队（包括专门的中国业务部 China Practice）可协助您：判断集团是否属于国别报告实体、办理豁免与延期申请、统筹编制主体文档与本地文档，并提前规划应对全新的公开国别报告制度。欢迎致电 1300 168 368 或发送邮件至 admin@inpgroup.com.au 与我们联系。
