摘要
加拿大由于地广人稀、资源丰富,农业作为基础而又因此,在加拿大税收体系中,农业占有本文系统介绍了加拿大农业税制,并比较中、加农业税制的寻求我国可借鉴之处。
Canada is a de-veloped agricultural country, and hasplenty of experiences in agriculturalthat we can adopt. From the briefintroduction, we can conclude thatthe tax types about agriculture spreadamong the income tax、propertytax and value added tax in Canada.Combined with the reality of our owncountry, we suggest carrying out a likeincome tax system instead of the cur-rent product tax in Chineseagriculture.
出处
《涉外税务》
北大核心
2002年第2期34-37,共4页
International Taxation In China
