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بررسی اجمالی نظام مالياتي كانادا

بررسی اجمالی نظام مالياتي كانادا

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Published by: ghdava on Jul 04, 2010
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qwer yu opas g zxcv nmqweryuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmrtyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwert yuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzx
Dayarayan Management & Consulting Services (LTD)
incorporated under number BC0823122 Business Corporations Act on 2008.
112 West .12th.StreetNorth Vancouver,BCV7M 1N3Canada001-6044684222
iopasdfghjklzxcvbnmqwertyuiopasdf ghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmrtyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwert yuiopasdfghjklzxcvbnmqwertyuiopasdf h klzxcvbnm wert uio asdf h klz
 
 
ادوك ی مظو یجا یسرب
 
 
 
ادوك ی مظو یجا یسربیواد هغکرو  ناراذبح هوا ض(
NYSSCPA
)
ضبْازَذ ِطپ  ه اضاز ازببو 
(Self Assessment)
سب بْج ضز.برا ِّ لَم ٍ مم(زبػلا بْّبٌ ٍ بْوط)جَ ِ ِىآ ط سٌب تبب َ ازببو ضز سٌٌو ُزبا بب بّبؼ ِّ ب ذط ظا سٌاَ ازببو بْبب َبل.اسٍطْ ِّ ازببو ٍ بىطا ُس تبا ضز(لَم ب مم)سظازطپ سآضز ط تبب َ ٍز.ه عوط ٍز ِ تبب َ
(Federal)
 بّٍز ِ تبب َ ه ٍ(با-با)ِو 
Provincial
زَ ُسب.ازببو بب بظب ُسْ ط ازببو ضز ب تبب َ
(Canada Revenue Agency)
زضاز ضاطل.ب برا ِو ا كط يس ضبْازَذ ازببو بب بظب ٍ سٌٌو  ا ٍ زضٍآط اض زَذ تبب ًبأض زَذ تبب يَ
(CRA)
ِسّاَذ بآ ظا ؼ ظا سب ظ ِبٌچ ِو سّز ضاطل ضط زضَ اض بب بزَ اِَ تضَغ سٌّز ِئاضا بب اضَ ِ اض بب زبٌا ٍ نضاس ِو .ب ضٍآ ا ب بْآ اطّ ب ٍ مم برا اط ب طّ تبب ذازطپ ٍ زبٌا ِئاضا ْسب سؼ ب َج ّزعبپ.ِطج َ ضٍآ ا ظا سؼ تبب ذازطپ(زَ)ززط .  
ادوك رد ت عاوا
برا(لَم ب مم)سٌٌو ذازطپ تبب ِَ ٍز ازببو ضز: با تبب
(Provincial)
عوط تبب
(Federal)
 سٌ(
2
)ظا پ ُسٌّز تبب ه بّسآضز ظا ضب تبب بّسآضز زضاز ضبْا ازببو تبب َبلِَط بّِٌعّ طو .تاَٌ سآضز ط تبب ٍسج
2004
-
2010
 2010200920082007200620052004 $40,97015.00%$40,72615.00%$37,88515.00%$37,17815.00%$36,37815.25%$35,59515.00%$35,00016.00%
تبب َ سآضز ٍا ل
بب خط
$40,97122.00%$40,72622.00%$37,88422.00%$37,17922.00%$36,37822.00%$35,59522.00%$35,00022.00%
تبب َ سآضز ٍز ل
بب خط
$45,07926.00%$44,81226.00%$47,41526.00%$46,53026.00%$45,52926.00%$44,54926.00%$43,80426.00%
تبب َ سآضز َ ل
بب خط
$127,02229.00%$126,26429.00%$123,18429.00%$120,88729.00%$118,28529.00%$115,7329.00%$113,80429.00%
تبب َ سآضز ظا 
بب خط
 
 
 
یح صا ذآرد ب ت
ب ضز
2010
سٍطْ ِب سآضز ِبٌچ ٍ ُزَ قَ ٍسج حط ِ مم برا سآضز ط تببب ضز ئازببو 
2010
 ب
382
/
10
سب فبؼ تبب ذازطپ ظا سب ازببو ضز.ظا
382
/
10
ب
970
/
40
خط َ ِب سآضز
15
%ِب سآضز ،سآضز ط تبب ٌؼ زَ
970
/
40
زبؼ ازببو ضز
4588
ززط  ضز.ظا
970
/
40
ب
941
/
81
خط َ سٌب سآضز ازببو ضز
22
%ِو و ٌؼ زَ
941
/
81
ضززبؼ سب زضاز ِب سآضز
13601
زظازط تبب ضز. ظا
941
/
81
ب
022
/
127
خط َ ِب سآضز ضز
26
%ِب سآضز ظا طب ٍ
022
/
127
خط َ
29
%ززط . ب ضز ِو و طز تضب ِ
0201
زبؼ
000
/
140
ٍ تبب زضاز تبب َ سآضز ازببو ضززَ ِب ش حط ِ.
15%)382 / 10970 / 40()0382 / 10(
 
26%)941 / 81021 / 127(22%)970 / 40941 / 81(
086,2929%)021 / 127000 / 140(
 
7 / 20%000 / 140086,29
تبب طثؤ خط
ك  تذ ذ ب ت
بّب ِ ازببو ضز سٌب فطػ ط تبب َ ً ِو بّتبب ِَ يا
(Goods Sale tan)
ٍ
(Provincial Sale tan) PST
سٌب فٍطؼ. 
ادوك رد ش ب ت چر
 
تبسذ ٍ بو ٍط ط تبب
(GST)
دضب ظا ِو سب ُزٍعا ظضا ط تبب َٌى
1
/
1
/
1991
ِو ٍطَ باط ببلآ بظ ضز(طظٍر)َٍ  ٍ(زبػلا ضَا طظٍ)سآ زَجٍ ِ.
GST
ضززبؼ ِو تببذضبو ٍط ط تبب يعبج لاٍ
13
%س زَ.ظا
1
/
1
/
2008
خط
GST
ِو اطزبؼ ازببو بّتبب
5
%س ِط ط ضز.ازببو ٍز ٍ سٌسٍبَ ٍ هٍعاطَ ،ببىااٍَ بّبا تضَغ ِ ٍ  اض زَذ بْبب
HSTHarmonized Sales Tan
خط ب
13
%ساُزضٍآضز.
 
تذ  ك ش ب ت
(Sales tones in Canada)
زضاز زَجٍ تبسذ ٍ بو ٍط ط تبب ِَ ِ ازببو ضز:
1
-با ٍط ط تبب
Provincial Sales Tan (PST)

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