加拿大个人所得税征管及对我国的启示吴昌福加拿大是实行分税制的国家，个人所得税收入是该国财政收入的主要收入，本文拟对加拿大个人所得税收入结构、综合税制。扣除与抵免、纳税申报、税款征收等五个方面进行介绍，供我国借鉴、参考。一、收人结构不同的国家在计算个人... Canada’s Individual Income Tax Collection and Administration and Its Enlightenment to China Wu Changfu Canada is a country that implements the tax sharing system. Personal income tax income is the main revenue of the country’s fiscal revenue. This paper attempts to analyze the income structure of Canada’s personal income tax and the comprehensive tax system. Deduction and credit, tax returns, tax collection and other aspects of the introduction of five for our reference, reference. First, the income structure of different countries in the calculation of personal ...