2010年5月2日,澳大利亚财政部公布了征收资源超额利润税的方案。根据这一方案,自2012年7月1日起,澳大利亚政府将面向全部非可再生能源领域的企业征收高达40%的资源超额利润税。如果这一方案得以实施,澳大利亚资源型企业利润的全部有效税率将由43%提高至57%,澳大利亚的资源产业将成为全球税赋最高的产业。 On May 2, 2010, the Australian Department of the Treasury announced a plan to levy excess profits tax on resources. Under the program, as of July 1, 2012, the Australian government will impose a resource excess profit tax of up to 40% on all non-renewable energy companies. If this program is implemented, the effective tax rate for Australian resource-based companies will increase from 43% to 57%, and Australia’s resource industry will become the most heavily taxed in the world.