
Niko Deng
- Oct 25, 2017
中小企业税改,何喜何忧?
最近加拿大中小企业税改闹得沸沸扬扬,加拿大中小企业作为经济总量超过全加拿大经济总量一半,是加拿大经济发展的重要基础,而加拿大的中小企业的蓬勃发展跟政府的税收支持少不了关系。但是最近加拿大政府一系列动作,让那些中小企业主不知所措。 先是7月中旬,政府为了堵住现有税制漏洞,财政部长莫纽发布了一个三管齐下的改革建议,限制小企业主将其收入“分流”给收入较低的家人。限制使用私人公司去做大量的投资。限制将公司的正常收入转化为资本收益。此举全国数十个组织联合成立了小企业税收公平联盟,集体发声反对。 而联邦自由党政府对涉及小企业主收入税改革也在本周一10月16日下午做出第一次正式回应,总理特鲁多和财长莫纽在多伦多北面Stouffville的一家pizza店宣布,政府将从2018年1月1日起将小企业税率降至10%。2019年1月1日起再降至9%。特鲁多称,这次减税将能帮助小企业。 首先明确,什么是中小企业? CCPC (Canadian ControlledPrivate Corporation),根据英文我们看出,中小企业首先是加拿大国籍人控股的私营公司,如果一
{"items":["5e3879bfdba3f00018aec3e2"],"styles":{"galleryType":"Columns","groupSize":1,"showArrows":true,"cubeImages":true,"cubeType":"fill","cubeRatio":1.3333333333333333,"isVertical":true,"gallerySize":30,"collageAmount":0,"collageDensity":0,"groupTypes":"1","oneRow":false,"imageMargin":32,"galleryMargin":0,"scatter":0,"rotatingScatter":"","chooseBestGroup":true,"smartCrop":false,"hasThumbnails":false,"enableScroll":true,"isGrid":true,"isSlider":false,"isColumns":false,"isSlideshow":false,"cropOnlyFill":false,"fixedColumns":1,"enableInfiniteScroll":true,"isRTL":false,"minItemSize":50,"rotatingGroupTypes":"","rotatingCropRatios":"","columnWidths":"","gallerySliderImageRatio":1.7777777777777777,"numberOfImagesPerRow":1,"numberOfImagesPerCol":1,"groupsPerStrip":0,"borderRadius":0,"boxShadow":0,"gridStyle":1,"mobilePanorama":false,"placeGroupsLtr":true,"viewMode":"preview","thumbnailSpacings":4,"galleryThumbnailsAlignment":"bottom","isMasonry":false,"isAutoSlideshow":false,"slideshowLoop":false,"autoSlideshowInterval":4,"bottomInfoHeight":0,"titlePlacement":"SHOW_ON_THE_RIGHT","galleryTextAlign":"center","scrollSnap":false,"itemClick":"nothing","fullscreen":true,"videoPlay":"hover","scrollAnimation":"NO_EFFECT","slideAnimation":"SCROLL","scrollDirection":0,"scrollDuration":400,"overlayAnimation":"FADE_IN","arrowsPosition":0,"arrowsSize":23,"watermarkOpacity":40,"watermarkSize":40,"useWatermark":true,"watermarkDock":{"top":"auto","left":"auto","right":0,"bottom":0,"transform":"translate3d(0,0,0)"},"loadMoreAmount":"all","defaultShowInfoExpand":1,"allowLinkExpand":true,"expandInfoPosition":0,"allowFullscreenExpand":true,"fullscreenLoop":false,"galleryAlignExpand":"left","addToCartBorderWidth":1,"addToCartButtonText":"","slideshowInfoSize":200,"playButtonForAutoSlideShow":false,"allowSlideshowCounter":false,"hoveringBehaviour":"NEVER_SHOW","thumbnailSize":120,"magicLayoutSeed":1,"imageHoverAnimation":"NO_EFFECT","imagePlacementAnimation":"NO_EFFECT","calculateTextBoxWidthMode":"PERCENT","textBoxHeight":0,"textBoxWidth":200,"textBoxWidthPercent":50,"textImageSpace":10,"textBoxBorderRadius":0,"textBoxBorderWidth":0,"loadMoreButtonText":"","loadMoreButtonBorderWidth":1,"loadMoreButtonBorderRadius":0,"imageInfoType":"ATTACHED_BACKGROUND","itemBorderWidth":0,"itemBorderRadius":0,"itemEnableShadow":false,"itemShadowBlur":20,"itemShadowDirection":135,"itemShadowSize":10,"imageLoadingMode":"BLUR","expandAnimation":"NO_EFFECT","imageQuality":90,"usmToggle":false,"usm_a":0,"usm_r":0,"usm_t":0,"videoSound":false,"videoSpeed":"1","videoLoop":true,"jsonStyleParams":"","gallerySizeType":"px","gallerySizePx":670,"allowTitle":true,"allowContextMenu":true,"textsHorizontalPadding":-30,"itemBorderColor":{"themeName":"color_15","value":"rgba(0,0,0,1)"},"showVideoPlayButton":true,"galleryLayout":2,"targetItemSize":670,"selectedLayout":"2|bottom|1|fill|true|0|true","layoutsVersion":2,"selectedLayoutV2":2,"isSlideshowFont":false,"externalInfoHeight":0,"externalInfoWidth":0.5},"container":{"width":670,"galleryWidth":702,"galleryHeight":0,"scrollBase":0,"height":null}}