对博彩行为的课税,长期以来一直是各国政府感兴趣的议题。本文将通过对澳大利亚和美国对博彩赢利课征的所得税的评论和分析,探讨是否应将博彩赢利作为所得进行课税的两种不同的理论依据和政策效果。 一、澳大利亚的税务实践 按照《澳大利亚所得税法案》的规定,所得税的征收对象是纳税人每一个纳税年度的应税所得。应税所得等于应核税所得减去合法扣除后的余额。应核税所得在法案的第25节第(1)条中规定为除了特殊免 The taxation of gambling activities has long been a topic of interest to Governments. This article examines the two different theoretical and policy implications of whether or not gambling profits should be taxed on income through commenting and analyzing the income tax levied by Australia and the United States on gaming profits. I. Tax Practices in Australia Pursuant to the Australian Income Tax Act, income tax is levied on taxable income for each tax year of the taxpayer. Taxable income is equal to the amount of taxable income less the amount legally deducted. The amount of taxable income is set out in section 25 (1) of the act as a special exemption