黑龙江的考生肯定知道：1993年，CGA加拿大注册会计师教育项目进入中国，热度逐渐升高，94年开始与清华大学合作，至今已经与18所高校合作开设会计学或国际会计本科专业。但是关于税收方面的问题，你们是否了解呢？让高顿网校小编带您了解一下吧。
 
　　Taxation
 
　　Highlights
　　Governments need to address the issue of compliance costs. Tax compliance, on a per-employee basis, for a company with five employees or fewer is five times the cost of compliance for a business with 500 or more employees.
 
　　Business in Canada spends $30 billion per year complying with regulations.
 
　　Recommendations
　　The federal government should appoint an independent panel of experts to undertake a comprehensive review of Canada’s tax regime, with a view to ensuring the system is simple, fair and efficient.
 
　　The government should undertake a study of the effect of the small business tax threshold on the growth of enterprises.
 
　　高顿网校小编寄语：过去属于死神，未来属于你自己。