| 加拿大税收信用体系中的"自我遵从"和"失信惩戒" |
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| 引用本文： | 陈金保,邢堃.加拿大税收信用体系中的"自我遵从"和"失信惩戒"[J].涉外税务,2008(3). |
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| 作者姓名： | 陈金保 邢堃 |
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| 摘 要： | 加拿大是个高税负的国家,同时,它又是一个税法遵从度非常高的国家。加拿大的税收征管体制是建立在纳税人"自我遵从"的基础之上,这得益于其完善的税收信用管理体制。本文介绍了加拿大税收信用体系的基本情况,并探讨了其对我国税收信用体系建设的借鉴意义。
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| 关 键 词： | 加拿大 税收信用 自我遵从 失信惩戒 |
A Study on 'Self-compliance' and 'Dishonesty Punishment' in Tax Credit System in Canada |
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| Abstract: | Canada is a country with high tax burden but an even higher ratio of tax compliance. Tax administration in Canada is based on self-compliance of taxpayers, which benefits greatly from its tax credit system. This paper introduces the tax credit sys- tem in Canada and explores some useful experiences for the con- struction of such a system in China. |
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| Keywords: | Canada Tax Credit Self-compliance Dishon- esty punishment |
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