| 加拿大的林业税收体制 |
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| 引用本文： | 霍树炎,张国志.加拿大的林业税收体制[J].世界林业研究,1997,10(1):57-62. |
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| 作者姓名： | 霍树炎 张国志 |
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| 作者单位： | 东北林业大学, 哈尔滨150040 |
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| 摘 要： | 加拿大的税收管理体制由联邦、省、市3级政府构成。各级政府都有独立的课税权，制定税率权，各自有自己的税收来源和税种。联邦政府也拥有主要的税收权力和税源。90年代以来，联邦政府分两个阶段对税收制度进行了改革:第一阶段对公司的所得税进行了改革；第二阶段对销售税进行了改革。改革的基本目标是:扩大税收范围，简化税制，降低税率，为企业创造更加平等的竞争环境，促进经济增长。这一改革对联邦和省级的林业税收产生了显着影响。
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| 关 键 词： | 林业税收 税收体制 加拿大 |
| 收稿时间： | 1995/9/12 0:00:00 |
Tax Systems of Forestry in Canada |
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| Huo Shuyan and Zhang Guozhi.Tax Systems of Forestry in Canada[J].World Forestry Research,1997,10(1):57-62. |
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| Authors: | Huo Shuyan and Zhang Guozhi |
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| Institution: | Northeast Forestry University, 150040 Harbin, China |
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| Abstract: | Tax systems are determined by governments at different levels, the national, provincial and municipal in Canada. Each government makes its own tax policy and tax revenue, therefore, forestry tax is fallen into various categories, the federal government takes main taxation. However, the tax systems have been reformed by the Federal Government since 1990's through two stages in order to promote economical development of forestry. The income tax of companies was in first step considered. The main purposes of the reformation were to expand the scope of taxation, to make taxation simpler and more convenient and to reduce the tax rate. Consequently, the reformation gave great effects on the national and provincia tax systems offorestry. |
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