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●本文介绍了加拿大对商品劳务税(GST,实际上是一种增值税)建立的一套比较完善而行之有效的征管办法。它除了重视税法宣传外,主要是通过电子计算机对GPT进行征收管理。包括诸如建立统一号码的纳税人名册,与之相对应的专用发票,以及纳税人申报,税务检查稽核等等,都通过电子计算机进行,实现了GPT征管电脑化并取得显著成效。同时也指出值得我国借鉴之处。
● This article describes a relatively complete and well-established collection and management system in Canada that establishes a GST (in effect, a VAT). In addition to its emphasis on tax advocacy, it manages the collection of GPT primarily through electronic computers. Including such as the establishment of a uniform number of taxpayers roster, corresponding to the special invoices, as well as taxpayers declarations, tax inspection audit, etc., are carried out through the computer, to achieve computerized GPT collection and achieved remarkable results. At the same time, it also points out that our country should learn from it.