Canada’s “租税競争”
カナダã§äº‹æ¥ã‚’開始? 次ã«ã€ — unfortunately — you’ll need to learn more about カナダã®ç¨Žé‡‘.
カナダã®ã‚·ãƒ³ã‚¯ã‚¿ãƒ³ã‚¯, ザ C.D. ãƒã‚¦ç ”究所, recently released a report on Canada’s “租税競争” — assessing how corporate taxes in Canada compare to those in other countries and also how tax rates vary among the Canadian provinces.
調査çµæžœã®ä¸ã§:
良ã„ニュースã¯ã€ カナダã®ãƒ¡ãƒˆãƒ (marginal effective tax rate) ã«è½ã¡ã¦ã„ã‚‹ 28.0 percent in 2009 and is set to fall further….ã« 18.9 percent by 2013. If no offsetting tax changes occur abroad by 2013, these tax changes will place Canada’s rate for capital investment close to the average level of marginal effective tax rates among 80 countries worldwide.
ã—ã‹ã—ã€, the study also “…reveals an ‘eye-popping’ divergence in approach to tax policy among (provincial) 政府:”
A leader on the path to prosperity…㕠ニューブランズウィック州, which is pursuing broad structural reforms to its personal and business tax structures to improve simplicity and efficiency. åŒæ§˜ã«, オンタリオ州 㨠ブリティッシュコãƒãƒ³ãƒ“ア州 will adopt a more efficient and fair sales tax structure by harmonizing their individual sales tax regimes with the federal GST…..
On the other end of the spectrum, several provinces have failed to improve their tax structures. プリンスエドワード島 retains the most outdated structure, with high tax rates on corporate income and retail sales.
ã ã‹ã‚‰ where do businesses in Canada pay the highest taxes?
㧠2009, 大西洋諸州, プリンスエドワード島を除ã, taxed capital investment the least, followed by ケベック 㨠アルãƒãƒ¼ã‚¿å·ž….
The highest-taxed province in 2009 オンタリオ州ã¯ã€ã¾ã ã§ã™, but this is rapidly changing. Prince Edward Island will become the highest-taxed province in 2013 㧠29.2 パーセント, after Ontario and British Columbia implement their sales tax harmonization and Ontario reduces its corporate income tax rate to 10 パーセント. マニトãƒå·ž will be second-highest taxed at 27.0 パーセント, followed by サスカãƒãƒ¥ãƒ¯ãƒ³å·ž 㧠24.9 パーセント.
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写真©ã‚ャãƒãƒªãƒ³Bã®. ヘラー