加拿大税收征管体制及对我国的启示何力一、加拿大税收征管体制的基本情况加拿大（以下简称“加国”）是一个彻底的分税制国家，它实行联邦预算、省预算、市预算三级管理，按分税制管理体制，在处理各级政府之间的税收关系上，形成以主要税种划分比例，次要税收分税种的分... Canada tax collection system and its inspiration to our country What is Canada’s tax collection system? Canada (hereinafter referred to as “Canada”) is a thorough tax-sharing system, which implements the federal budget, the provincial budget, the city budget three levels of management, According to the tax-sharing system, in the process of handling the tax relations among the various levels of government, we can form a division of the main taxes