论文部分内容阅读
加拿大、墨西哥属于两个不同类型的国家，加拿大属于发达国家，地大人少；墨西哥属于发展中国家，地小人多。两国开征个人所得税的历史较长，加拿大1917年开征；墨西哥于四十年代初开征。加、墨两国的个人所得税制，其主要特点是：个人所得税为税制结构中的主体税种加、墨两国
Canada and Mexico belong to two different types of countries. Canada belongs to the developed countries and has fewer adults and adolescents. Mexico is a developing country with many villagers. The history of levying personal income tax in both countries was rather long. Canada was introduced in 1917 and Mexico in the early 1940s. Canada and Mexico’s personal income tax system, the main features are: personal income tax for the tax structure of the main tax plus Canada and Mexico