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| | The Canadian property tax is a compound tax composed of many tax items.Whose tax base,tax rate and taxpayer vary between different provinces.The property tax ofCanada has developed maturely and occupies the main body of the local government taxrevenue.To use the experience of Canada for reference reforming property tax in China mayimprove the structure of our tax types,as well as perfecting Chinese local tax system. | | 加拿大的财产税是多个税收项目组成的复合税。税基、税率、纳税人等在各省区之间各不相同、因地制宜。财产税已成为加拿大地方政府财政收入的主要来源。借鉴加拿大财产税的有关经验,改革我国的财产税,有利于优化税种结构,完善我国的地方税体系。 | | 文摘来源 | | Managing tax affairs according to law is an important component part of run ning a country in accordance with law and its ac-complishment depends on a scie ntific,perfect,fair and reasonable legal system of taxation.Therefore,we should establish a compound tax system,which includes substantive law as well as proced ural law and is composed mainly of floating and income tax law. | | 依法治税是依法治国的重要组成部分,其实现有赖于建立一个科学、完善、公平、合理的税收法律体系,所以应构建一个以税收基本法为统帅、税收实体法和税收程序法并行和以流转税法和所得税法为主体的复税制实体税法体系。 | | 文摘来源 | |   |
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