加拿大联邦税收征管的一些做法

• 作 者: 贾勇 方秋增 孙铁标
• 机 构: 江苏省税务局,秦皇岛市税务局,石家庄市税务局,
• 出 处: 涉外税务
• 发表日期: 1992年10期
• 关键词: 应税所得 永久性差异 时间性差异 加拿大联邦 美异 公司财务报表 会计报表 固定资产 股息 投资公司

一、估定征收纳税人在申报缴税时,要先自行计算应税所得。纳税人通常先根据公司财务报表上的净利润,按所得税法案,对会计报表所得与应税所得的差异进行调整。这种差异有永久性差异和时间性差异。属于永久性美异的有:(1)固定资产处理损益通常不全被征税;(2)从被投资公司获得的、记录在帐簿上的、投资公司能施加“重要影响”的权益收入不征税;(3)以其他公司收取的股息(某些外国来源股息除

First, assess the taxpayers tax declaration in the declaration, we must first calculate the taxable income. Taxpayers generally adjust the difference between the taxable income and the taxable income according to the income tax law based on the net profit of the company’s financial statements. This difference has permanent differences and temporal differences. Belong to the permanent differences are: (1) fixed assets are generally not fully taxable gains and losses; (2) obtained from the investment company, recorded in the books, investment companies can exert “significant influence” of the rights and interests of the income is not Taxes; (3) Dividends received by other companies (Dividends for some foreign sources are excluded