内容摘要:
加拿大的公司所得税制度体系完备，征管体系也较为合理，促进了经济的持续稳定发展。本文详细介绍了加拿大公司所得税制度及其征管体系，并提出我国在完善企业所得税制度时应借鉴其对公平与效率的兼顾以及加强税收征管的一些有效经验。
关键词:公司所得税 税收征管 税收优惠
abstract:canada has a complete corporate income tax system and a relatively sound system of tax collection and administration,which has facilitated a sustained and stable growth of its national economy.this paper offers a detailed exposition on corporate income tax system and administration in canada,and proposes that some successful experiences should be drawn on in the process of continuous optimization of enterprise income tax system in china,such as giving more attention to the balance between efficiency and fairness and enhancing tax collection and administration.