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
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