论文部分内容阅读
（接上期）三、国外税收制度及所得税管理体制的经验和启示所得税是国际上通行和重要税种,是分税制国家中央和地方税收体系中的重要税种和财政收入的重要来源。所得税收入权限和征管权的划分,都体现了分税制国家中央与地方划分税权的要求,以美国和加拿大为例考察如下。（一）税权的划分。美国和加拿大是联邦制国家,美国政府由联邦、州和地方三级政府组成,加拿大由联邦、省、市三级政府组成,均实行以分权为特征的税收制度。即中央和地方分别管理各自的税收,地方政府在税收上拥有相对独立的各种权限,包括制定税法、开征或停征某项税种、确定税率、选择征收方式、决定税收政策等等,即使共享税源,地方政府也有自己的税种。美国联邦政
(Continued) III. Experiences and Enlightenment from Foreign Tax System and Income Tax Management System Income tax is a commonly used and important tax in the world. It is also an important source of important taxes and revenue in the central and local tax systems of the tax-sharing system. Income tax revenue authority and the division of tax collection and management, all reflect the tax-sharing system of central and local government divided the tax requirements, the United States and Canada as an example to examine the following. (A) the division of tax rights. The United States and Canada are federal states. The U.S. government consists of federal, state and local governments. Canada consists of federal, provincial and municipal governments, all of which implement a tax system characterized by decentralization. That is, the central and local governments manage their respective taxes separately. Local governments have relatively independent powers in taxation, including setting tax laws, imposing or suspending certain taxes, determining tax rates, choosing modes of collection, deciding on tax policies, etc., even though sharing Tax sources, local governments also have their own taxes. U.S. federal government