加拿大财政部门注重综合运用预算、税收、投资、补贴等政策手段,促进资源节约和环境保护,支持科技教育事业,促进了经济社会可持续发展。目前,加拿大所得税、销售税等直接税占全部财政收入80%以上,这些税种与企业生产和居民消费行为直接相关,政府利用这些税种调控企业和居民行为的政策空间很大。 Canada’s financial sector focuses on the integrated use of policies and measures such as budget, taxation, investment and subsidies to promote resource conservation and environmental protection, support science and technology education, and promote sustainable economic and social development. Currently, direct taxes such as income tax and sales tax in Canada account for more than 80% of the total fiscal revenue. These taxes are directly related to the production of enterprises and the consumption behavior of residents. There is room for the government to use these taxes to regulate and control the behavior of enterprises and residents.