加拿大的公司所得税制度体系完备,征管体系也较为合理,促进了经济的持续稳定发展。本文详细介绍了加拿大公司所得税制度及其征管体系,并提出我国在完善企业所得税制度时应借鉴其对公平与效率的兼顾以及加强税收征管的一些有效经验。 Canada’s corporate income tax system is complete, collection system is more reasonable, and promote sustained and stable economic development. This paper introduces Canadian corporate income tax system and its collection system in detail, and puts forward some effective experiences that our country should consider both fairness and efficiency and strengthen tax collection and administration when perfecting the enterprise income tax system.