{"id":4173,"date":"2007-10-31T10:09:16","date_gmt":"2007-10-31T15:09:16","guid":{"rendered":"http:\/\/blog.jackjia.com\/?p=4173"},"modified":"2007-10-31T10:10:46","modified_gmt":"2007-10-31T15:10:46","slug":"20071031%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e5%8f%98%e5%be%ae%e5%9e%8b%e9%a2%84%e7%ae%97%e6%a1%88%ef%bc%8c%e5%87%8f%e5%85%a5%e6%81%af%e7%a8%8e%e5%85%ac%e5%8f%b8%e7%a8%8e%e5%92%8cgst","status":"publish","type":"post","link":"https:\/\/blog.jackjia.com\/?p=4173","title":{"rendered":"20071031\/\u8d22\u52a1\u62a5\u544a\u53d8\u5fae\u578b\u9884\u7b97\u6848\uff0c\u51cf\u5165\u606f\u7a0e\u516c\u53f8\u7a0e\u548cGST"},"content":{"rendered":"<p>\u52a0\u901a\u793e\u6e25\u592a\u534e\u7535\/\u8054\u90a6\u4fdd\u5b88\u515a\u5c11\u6570\u653f\u5e9c\u5468\u4e8c\u5ba3\u8bfb\u79cb\u5b63\u8d22\u52a1\u66f4\u65b0\u62a5\u544a\uff0c\u63a8\u51fa\u53ef\u8ffd\u6eaf\u6027\u5165\u606f\u7a0e\u524a\u51cf\u63aa\u65bd\uff0c\u5e76\u4fdd\u8bc1\u660e\u5e74\u8d77\u5c06\u8d27\u52b3\u7a0e(GST)\u964d\u81f35%\u3002<\/p>\n<p>\u6b63\u5982\u4e00\u822c\u9884\u6d4b\uff0c\u4fdd\u5b88\u515a\u628a\u8fd9\u4e2a\u79cb\u5b63\u8d22\u653f\u66f4\u65b0\u62a5\u544a\uff0c\u53d8\u6210\u4e86\u4e00\u4e2a\u5fae\u578b\u9884\u7b97\u6848\uff0c\u627f\u8bfa\u5728\u672a\u67655\u5e74\u5185\u5bf9\u4e2a\u4eba\u53ca\u516c\u53f8\u51cf\u7a0e600\u4ebf\u5143\uff0c\u5305\u62ec\u4eca\u5e74\u7684\u53ef\u8ffd\u6eaf\u6027\u51cf\u7a0e35\u4ebf\u5143\u3002<\/p>\n<p>\u8d22\u653f\u90e8\u957f\u8d39\u6d77\u63d0(Jim 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Layton)\u548c\u9b41\u4eba\u653f\u56e2\u515a\u9b41\u675c\u9521(Gilles Duceppe)\u58f0\u79f0\uff0c\u4ed6\u4eec\u7684\u8bae\u5458\u5c06\u5728\u8be5\u5fae\u578b\u9884\u7b97\u5468\u4e09\u63d0\u4ea4\u4f17\u9662\u8868\u51b3\u65f6\u6295\u7968\u53cd\u5bf9\u3002<\/p>\n<p>\u81ea\u7531\u515a\u4e0d\u4f1a\u6295\u53cd\u5bf9\u7968<\/p>\n<p>\u81ea\u7531\u515a\u515a\u9b41\u72c4\u5b89(Stephane Dion)\u5219\u8868\u793a\uff0c\u4ed6\u7684\u515a\u4e0d\u4f1a\u6295\u53cd\u5bf9\u7968\uff0c\u5c3d\u7ba1\u4ed6\u79f0\u8d27\u52b3\u7a0e\u524a\u51cf\u4e3a\u201c\u5927\u9519\u7279\u9519\u201d\uff0c\u56e0\u4e3a\u5b83\u5c06\u5360\u53bb600\u4ebf\u5143\u51cf\u7a0e\u989d\u4e2d\u7684340\u4ebf\u5143\u3002\u4ed6\u79f0\uff0c\u8fd9\u4e9b\u94b1\u53ef\u4ee5\u66f4\u597d\u5730\u7528\u4e8e\u6295\u8d44\uff0c\u4ee5\u53ca\u524a\u51cf\u4f01\u4e1a\u53ca\u4e2a\u4eba\u7a0e\uff0c\u8fd9\u4e9b\u5c06\u523a\u6fc0\u50a8\u84c4\u53ca\u6295\u8d44\uff0c\u5bf9\u52a0\u56fd\u7ecf\u6d4e\u6709\u76ca\u3002<\/p>\n<p>\u72c4\u5b89\u626c\u8a00\uff0c\u8fd9\u662f\u4e2a\u5927\u9519\u8bef\uff0c\u201c\u6211\u4eec\u5c06\u9009\u62e9\u751a\u4e48\u65f6\u5019\u6765\u51b3\u5b9a\u63a8\u7ffb\u8fd9\u4e2a\u653f\u5e9c\u2500\u2500\u4e0d\u4f1a\u662f\u660e\u5929\u201d\u3002<\/p>\n<p>\u8fd9\u4e9b\u51cf\u7a0e\u63aa\u65bd\u4f7f\u5f97\u5728\u91ce\u515a\u96be\u4ee5\u8054\u624b\u4e0e\u653f\u5e9c\u4f5c\u5bf9\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u63aa\u65bd\u6df1\u5f97\u6c11\u4f17\u548c\u4f01\u4e1a\u7684\u6b22\u8fce\u3002\u4ed6\u4eec\u5df2\u7ecf\u65e9\u65e9\u8868\u793a\u62e5\u62a4\u8d39\u6d77\u63d0\u7684\u63d0\u8bae\u3002<\/p>\n<p>\u4e00\u6bb5\u65f6\u95f4\u4ee5\u6765\uff0c\u54c8\u73c0\u4e00\u76f4\u6043\u5f3a\u51cc\u5f31\u5bf9\u5f85\u5143\u6c14\u5927\u4f24\u7684\u81ea\u7531\u515a\uff0c\u8fd9\u4e2a\u5fae\u578b\u9884\u7b97\uff0c\u4e0d\u557b\u662f\u5bf9\u81ea\u7531\u515a\u843d\u4e95\u4e0b\u77f3\u3002<\/p>\n<p>\u5468\u4e8c\u5ba3\u5e03\u7684\u4e00\u4e2a\u4e3b\u8981\u5185\u5bb9\u662f\uff0c2008\u5e741\u67081\u65e5\u8d77\uff0c\u5c06\u8d27\u52b3\u7a0e\u524a\u51cf\u52305%\uff0c\u8fd9\u5151\u73b0\u4e86\u4fdd\u5b88\u515a\u7684\u7ade\u9009\u627f\u8bfa\u2500\u2500\u5728\u5176\u9996\u4e2a\u4efb\u671f\u7ed3\u675f\u524d\uff0c\u524a\u51cf\u8d27\u52b3\u7a0e\u4e24\u4e2a\u767e\u5206\u70b9\u3002<\/p>\n<p>\u6b64\u4e3e\u6bcf\u5e74\u5c06\u4e3a\u52a0\u4eba\u8282\u7701120\u4ebf\u5143\uff0c\u6b63\u5982\u8d39\u6d77\u63d0\u6240\u8bf4\u7684\uff0c\u201c\u5373\u4fbf\u4e0d\u7eb3\u5165\u606f\u7a0e\u7684\u52a0\u4eba\uff0c\u4e5f\u5f97\u7f34\u7eb3\u8d27\u52b3\u7a0e\u201d\u3002<\/p>\n<p>\u7a0e\u60e0\u8ffd\u6eaf\u56de\u4eca\u5e74\u6709\u6548<\/p>\n<p>\u53e6\u5916\uff0c\u4fdd\u5b88\u515a\u5957\u7528\u4e86\u4e00\u4e2a\u81ea\u7531\u515a\u7684\u62db\u6570\uff1a\u5c0615.5%\u7684\u6700\u4f4e\u5165\u606f\u7a0e\u7387\u524a\u51cf\u523015%\uff0c\u8ffd\u6eaf\u5230\u4eca\u5e741\u67081\u65e5\u6709\u6548\uff0c\u771f\u53ef\u8c13\u9752\u51fa\u4e8e\u84dd\u800c\u80dc\u4e8e\u84dd\u3002<\/p>\n<p>\u8fd9\u4e2a\u63aa\u65bd\u610f\u5473\u7740\uff0c\u5230\u660e\u6625\u52a0\u4eba\u5c06\u6536\u5230\u4e00\u5f20\u66f4\u5927\u91d1\u989d\u9000\u7a0e\u652f\u7968\uff0c\u4e5f\u4e3a\u4fdd\u5b88\u515a\u5927\u9009\u65f6\u6253\u5f00\u4e86\u4e00\u6247\u5149\u660e\u4e4b\u7a97\u3002\u6309\u7167\u8fd9\u4e24\u4e2a\u63aa\u65bd\uff0c\u4e00\u4e2a\u53cc\u6536\u5165\u5bb6\u5ead\u5e74\u85aa8\u4e07\u5143\u76844\u53e3\u4e4b\u5bb6\uff0c\u5c06\u8282\u7701\u7a0e\u6b3e400\u591a\u5143\uff0c\u5355\u4eba\u6536\u51654\u4e07\u5143\u8005\uff0c\u53ef\u8282\u7701\u7a0e\u6b3e\u8fd1225\u5143\u3002<\/p>\n<p>\u8d39\u6d77\u63d0\u79f0\uff0c\u81ea\u76ae\u5c14\u900a\u603b\u7406(Lester Pearson)\u6267\u653f\u4ee5\u6765\uff0c\u7a0e\u7387\u4ece\u6ca1\u6709\u8fd9\u4e48\u4f4e\u8fc7\uff0c\u201c\u8fd9\u662f\u6211\u4eec\u90fd\u5f15\u4ee5\u81ea\u8c6a\u7684\u6210\u5c31\u201d\u3002\u4f46\u662f\uff0c\u4ed6\u4ea6\u8b66\u544a\u79f0\uff0c\u52a0\u56fd\u7684\u7e41\u8363\u4e5f\u5b58\u5728\u6f5c\u4f0f\u7684\u5a01\u80c1\uff0c\u5305\u62ec\u52a0\u56fd\u51fa\u53e3\u7684\u75b2\u8f6f\u3001\u7f8e\u56fd\u7ecf\u6d4e\u56e0\u623f\u5730\u4ea7\u5e02\u573a\u7684\u5d29\u76d8\u800c\u5448\u73b0\u7684\u8870\u9000\uff0c\u4ee5\u53ca\u52a0\u5143\u6025\u5267\u5347\u503c\u7ed9\u52a0\u56fd\u5236\u9020\u4e1a\u5e26\u6765\u7684\u6311\u6218\u3002<\/p>\n<p>\u8d39\u6d77\u63d0\u8fd8\u5ba3\u5e03\uff0c\u5c06\u5c0f\u4f01\u4e1a\u7a0e\u6536\u524a\u51cf\u81f311%\u7684\u63aa\u65bd\uff0c\u5c06\u4ece\u539f\u6765\u8ba1\u5212\u76842009\u5e74\uff0c\u63d0\u524d\u5230\u660e\u5e74\u751f\u6548\u3002\u4ed6\u8bf4\uff1a\u201c\u8fd9\u662f\u5bf9\u52a0\u56fd\u6240\u6709\u4f01\u4e1a\u7684\u4e00\u5242\u5f3a\u5fc3\u9488\uff0c\u8fd9\u4e9b\u7a0e\u52a1\u4e3e\u63aa\u5728\u6070\u5f53\u7684\u65f6\u5019\uff0c\u63d0\u4f9b\u4e86\u6070\u5f53\u7684\u4f18\u60e0\u3002\u201d\u52302012\/2013\u8d22\u653f\u5e74\u5ea6\u76845\u5e74\u95f4\uff0c\u4f01\u4e1a\u7a0e\u7684\u51cf\u5e45\u5c06\u8fbe141\u4ebf\u5143\uff1b\u8d27\u52b3\u7a0e\u51cf\u5e45\u5c06\u4e3a342\u4ebf\u5143\uff0c\u4e2a\u4eba\u5165\u606f\u7a0e\u51cf\u5e45\u5c06\u8fbe107\u4ebf\u5143\u3002<\/p>\n<p><strong>\u5c0f\u578b\u9884\u7b97\u6848\u8ba8\u9009\u6c11\u6b22\u5fc3 \u4fdd\u5b88\u515a\u652f\u6301\u7387\u672a\u5347<\/strong><\/p>\n<p>\u52a0\u901a\u793e\u6e25\u592a\u534e\u7535\/\u8d22\u957f\u8d39\u6d77\u63d0\u90a3\u4efd\u8ba8\u7eb3\u7a0e\u4eba\u6b22\u5fc3\u7684\u5c0f\u578b\u9884\u7b97\u6848\uff0c\u867d\u5219\u914d\u5408\u52a0\u62ff\u5927\u4eba\u4ece\u672a\u56e0\u4e3a\u7ecf\u6d4e\u5982\u6b64\u7f8e\u597d\u800c\u96c0\u8dc3\u7684\u65f6\u523b\u63a8\u51fa\uff0c\u4f46\u672a\u4ee4\u4fdd\u5b88\u515a\u652f\u6301\u7387\u8ddf\u968f\u4e0a\u5347\u3002<\/p>\n<p>Harris\/Decima\u6700\u65b0\u6c11\u8c03\u7ed3\u679c\u663e\u793a\uff0c\u8054\u90a6\u4fdd\u5b88\u515a2006\u5e74\u6267\u653f\u4ee5\u6765\uff0c\u56fd\u5185\u7ecf\u6d4e\u53d1\u5c55\u5f3a\u52b2\uff0c\u4f46\u5e76\u672a\u56e0\u6b64\u589e\u52a0\u653f\u6cbb\u672c\u94b1\u3002<\/p>\n<p>\u6700\u65b0\u8206\u8bba\u6570\u636e\u663e\u793a\uff0c\u9009\u6c11\u4ecd\u7136\u6297\u62d2\u652f\u6301\u8054\u90a6\u4fdd\u5b88\u515a\u653f\u5e9c\u3002Harris\/Decima\u6700\u65b0\u6c11\u8c03\u7ed3\u679c\u6240\u793a\uff0c\u4fdd\u5b88\u515a\u7684\u6574\u4f53\u652f\u6301\u7387\u662f33%\uff0c\u8f83\u521a\u8fc7\u53bb\u7684\u8054\u90a6\u5927\u9009\u83b7\u5f97\u7684\u652f\u6301\u7387\u4e0b\u964d3%\uff0c\u8f83\u672c\u6708\u521d\u7684\u652f\u6301\u7387\u7a0d\u5fae\u4e0b\u8dcc\uff0c\u4e0d\u8fc7\uff0c\u4ecd\u8f83\u81ea\u7531\u515a\u7684\u652f\u6301\u7387\u9ad8\u51fa4%\u3002<\/p>\n<p>\u6ee1\u610f\u7a0b\u5ea6\u8fbe\u5386\u53f2\u9ad8\u4f4d<\/p>\n<p>\u7136\u800c\uff0cHarris\/Decima\u53e6\u4e00\u4efd\u6700\u65b0\u6c11\u8c03\u7ed3\u679c\u5374\u663e\u793a\uff0c\u53d7\u8bbf\u8005\u5bf9\u56fd\u5bb6\u7ecf\u6d4e\u73b0\u51b5\u7684\u6ee1\u610f\u7a0b\u5ea6\uff0c\u8fbe\u5230\u5386\u53f2\u9ad8\u4f4d\u3002\u5927\u90e8\u4efd\u53d7\u8bbf\u8005(82%)\u6307\u73b0\u65f6\u7684\u7ecf\u6d4e\u8868\u73b0\u7edd\u4f73\u6216\u7f8e\u597d\uff0c\u4ec517%\u8868\u793a\u4e0d\u4fd7\u6216\u6b20\u4f73\u3002<\/p>\n<p>Harris\/Decima\u6c11\u8c03\u516c\u53f8\u603b\u88c1\u5b89\u5fb7\u900a(Bruce Anderson)\u8868\u793a\uff0c\u75311980\u5e74\u8d77\u4e00\u76f4\u5728\u505a\u6c11\u610f\u8c03\u67e5\u5de5\u4f5c\uff0c\u8bb0\u5fc6\u6240\u53ca\uff0c\u4ece\u672a\u89c1\u8fc7\u56fd\u6c11\u5bf9\u7ecf\u6d4e\u5982\u65af\u4e50\u89c2\u3002<\/p>\n<p>\u53d7\u8bbf\u8005\u5bf9\u56fd\u5bb6\u7684\u6574\u4f53\u53d1\u5c55\u65b9\u5411\u7684\u6ee1\u610f\u7a0b\u5ea6\u6781\u9ad8\uff0c61%\u8868\u793a\uff0c\u5bf9\u52a0\u56fd\u671d\u5411\u7684\u53d1\u5c55\u8def\u5411\u76f8\u5f53\u6ee1\u610f\uff0c\u6301\u76f8\u53cd\u610f\u89c1\u8005\u536038%\u3002<\/p>\n<p>\u5b89\u5fb7\u900a\u8868\u793a\uff0c\u6574\u4f53\u6ee1\u610f\u6570\u5b57\u901a\u5e38\u662f\u4e00\u4e2a\u6781\u4f73\u6307\u6807\uff0c\u663e\u793a\u9009\u6c11\u662f\u5426\u60f3\u66f4\u6362\u7ba1\u6cbb\u56fd\u5bb6\u7684\u653f\u515a\uff0c\u4ea6\u4f1a\u9884\u89c1\u5927\u9009\u53ef\u80fd\u51fa\u73b0\u7684\u7ed3\u679c\u3002\u4e0d\u8fc7\uff0c\u73b0\u65f6\u6240\u5f97\u7684\u6ee1\u610f\u6570\u5b57\u663e\u7136\u8fdc\u9ad8\u4e8e\u58f0\u79f0\u4f1a\u6295\u7968\u652f\u6301\u4fdd\u5b88\u515a\u768433%\u3002\u4fdd\u5b88\u515a\u5728\u76f8\u5f53\u957f\u7684\u65f6\u95f4\u91cc\uff0c\u83b7\u5f97\u7684\u652f\u6301\u7387\u4ecd\u7136\u6ca1\u592a\u5927\u8d77\u8dcc\u3002<\/p>\n<p>\u5bf9\u7ecf\u6d4e\u7684\u6ee1\u610f\u6570\u636e\u662f\u753110\u670819\u65e5\u523028\u65e5\u900f\u8fc7\u7f51\u4e0a\u5bf92,044\u4eba\u6240\u505a\u7684\u8c03\u67e5\u5f97\u51fa\uff0c\u8bef\u5dee\u7387\u662f2%\u3002\u81f3\u4e8e\u653f\u6cbb\u6027\u7684\u8c03\u67e5\u7ed3\u679c\u5219\u662f\u753110\u670825\u65e5\u523029\u65e5\uff0c\u900f\u8fc7\u7535\u8bdd\u8bbf\u95f41,000\u4eba\u5f97\u51fa\uff0c\u8bef\u5dee\u7387\u662f3.1%\uff0c\u7ed3\u679c\u663e\u793a\uff0c\u4fdd\u5b88\u515a\u83b7\u5f97\u7684\u652f\u6301\u7387\u670933%\uff0c\u81ea\u7531\u515a\u670929%\uff0c\u65b0\u6c11\u4e3b\u515a\u670917%\uff0c\u7eff\u515a\u670910%\u3002\u9b41\u4eba\u653f\u56e2\u5728\u9b41\u7701\u7684\u652f\u6301\u7387\u589e\u52a0\u4e867%\uff0c\u9065\u9065\u9886\u5148\u5176\u4ed6\u653f\u515a\uff0c\u4fdd\u5b88\u515a\u7684\u652f\u6301\u7387\u5fae\u8dcc\uff0c\u9b41\u4eba\u653f\u56e2\u670936%\uff0c\u4fdd\u5b88\u515a21%\uff0c\u81ea\u7531\u515a19%\uff0c\u65b0\u6c11\u4e3b\u515a13%\u3002<\/p>\n<p>\u652f\u6301\u7387\u5446\u6ede\u6709\u591a\u4e2a\u539f\u56e0<\/p>\n<p>\u5b89\u5fb7\u900a\u8868\u793a\uff0c\u4fdd\u5b88\u515a\u7684\u652f\u6301\u7387\u5446\u6ede\u4e0d\u524d\uff0c\u96be\u514d\u4ee4\u8be5\u515a\u5173\u6ce8\u5230\u80fd\u5426\u85c9\u7740\u56fd\u5bb6\u7ecf\u6d4e\u5feb\u901f\u589e\u957f\u53d7\u60e0\u3002\u4f46\u4ed6\u5bf9\u4fdd\u5b88\u515a\u7684\u652f\u6301\u7387\u672a\u6709\u5927\u5e45\u63d0\u5347\uff0c\u5217\u4e3e\u591a\u4e2a\u539f\u56e0\u3002\u9996\u5148\u662f\u4e00\u4e2a\u653f\u5e9c\u4e0d\u4e00\u5b9a\u53ef\u4ee5\u4ece\u84ec\u52c3\u7684\u7ecf\u6d4e\u9886\u529f\u3002\u5c31\u4ee5\u53bb\u5e74\u5907\u53d7\u4e11\u95fb\u56f0\u6270\u7684\u8054\u90a6\u81ea\u7531\u515a\u653f\u5e9c\u4e3a\u4f8b\uff0c\u5f53\u65f6\u5168\u56fd\u5931\u4e1a\u7387\u662f30\u5e74\u6765\u6700\u4f4e\uff0c\u4f46\u4ecd\u7136\u88ab\u9009\u6c11\u553e\u5f03\uff0c\u65e0\u6cd5\u5728\u5927\u9009\u4e2d\u80dc\u51fa\u3002\u7b2c\u4e8c\u4e2a\u539f\u56e0\uff0c\u5728\u5e76\u975e\u7ade\u9009\u5ba3\u4f20\u6d3b\u52a8\u671f\u95f4\uff0c\u52a0\u62ff\u5927\u4eba\u5bf9\u653f\u6cbb\u7684\u5173\u6ce8\u7a0b\u5ea6\u504f\u4f4e\uff0c\u4f46\u4ed6\u4eec\u5374\u51e0\u4e4e\u6bcf\u65e5\u90fd\u4f1a\u60f3\u53ca\u7ecf\u6d4e\u7684\u73b0\u5b9e\u3002\u4e0d\u8fc7\uff0c\u5728\u7ade\u9009\u5ba3\u4f20\u6d3b\u52a8\u671f\u95f4\uff0c\u60c5\u51b5\u5219\u4f1a\u6709\u6240\u6539\u53d8\u3002<\/p>\n<p><strong>\u534e\u793e\u4eba\u58eb\u8c08\u51cf\u7a0e<\/strong><\/p>\n<p>\u661f\u5c9b\u65e5\u62a5\/\u8054\u90a6\u653f\u5e9c\u5ba3\u5e03\u660e\u5e741\u67081\u65e5\u8d77\u628a\u9500\u552e\u7a0e(GST)\u8c03\u4f4e\u81f35%\uff0c\u53e6\u5916\u51cf\u4f4e\u516c\u53f8\u7a0e\u548c\u4e2a\u4eba\u5165\u606f\u7a0e\u3002\u534e\u793e\u4eba\u58eb\u8ba4\u4e3a\u65b0\u653f\u7b56\u5b58\u5728\u5229\u5f0a\u4e4b\u5904\uff0c\u77ed\u671f\u53ef\u4ee5\u523a\u6fc0\u7ecf\u6d4e\uff0c\u589e\u52a0\u6d88\u8d39\u529b\uff0c\u666e\u7f57\u5927\u4f17\u6b22\u8fce\u51cf\u7a0e\u63aa\u65bd\uff1b\u4f46\u5f53\u5c40\u5ffd\u7565\u7167\u987e\u5927\u57ce\u5e02\u5982\u591a\u4f26\u591a\u6240\u9700\u7684\u8d44\u52a9\uff0c\u4ee5\u53ca\u63d0\u9ad8\u52a0\u56fd\u7684\u751f\u4ea7\u529b\u548c\u51fa\u53e3\u7ade\u4e89\u529b\u3002<\/p>\n<p>\u7ba1\u7406\u4f1a\u8ba1\u5e08\u9ece\u5b8f\u4fca\u8868\u793a\uff0c\u8054\u90a6\u653f\u5e9c\u51cf\u4f4e1%\u9500\u552e\u7a0e\uff0c\u56fa\u7136\u662f\u5c65\u884c\u7ade\u9009\u627f\u8bfa\uff0c\u4f46\u6b64\u9879\u63aa\u65bd\u5b58\u7740\u5229\u5f0a\u4e4b\u5904\u3002\u77ed\u671f\u6765\u8bf4\u662f\u4eba\u4eba\u6709\u4efd\u53d7\u60e0\uff0c\u53ef\u4ee5\u589e\u52a0\u5e02\u9053\u6d88\u8d39\u80fd\u529b\uff0c\u6709\u52a9\u523a\u6fc0\u7ecf\u6d4e\uff0c\u4fdd\u6301\u7a33\u5b9a\u53d1\u5c55\uff0c\u4e0d\u56e0\u7f8e\u56fd\u7ecf\u6d4e\u8f6c\u5f31\u800c\u53d7\u5230\u5f71\u54cd\u3002\u4e0d\u8fc7\uff0c\u51cf\u5c11\u6b64\u7a0e\u5bf9\u5bcc\u88d5\u53ca\u5177\u6709\u6d88\u8d39\u529b\u4e2d\u9752\u4eba\u58eb\u6709\u5229\uff0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\u56fd\u6c11\u5e74\u7701200\u5143<\/strong><br \/>\n\u51cf\u8d27\u52b3\u7a0e\u5165\u606f\u7a0e\u4f01\u4e1a\u7a0e 5\u5e74600\u4ebf<br \/>\n\u72c4\u5b89\u8868\u6001\u652f\u6301\u514d\u5927\u9009<\/p>\n<p>(\u6e25\u592a\u534e30\u65e5\u52a0\u65b0\u793e\u7535)\u8054\u90a6\u4fdd\u5b88\u515a\u653f\u5e9c\u5468\u4e8c\u63d0\u51fa\u7684\u6700\u65b0\u8d22\u653f\u62a5\u544a\u5e76\u4e0d\u5bfb\u5e38\uff0c\u5b83\u5176\u5b9e\u662f\u4e00\u4efd\u8ff7\u4f60\u9884\u7b97\u6848\uff0c\u627f\u8bfa\u57285\u5e74\u5185\u524a\u51cf\u7a0e\u4e2a\u4eba\u5165\u606f\u53ca\u4f01\u4e1a\u7a0e600\u4ebf\u5143\uff0c\u5305\u62ec\u964d\u4f4e\u8d27\u52b3\u7a0e(GST)1\u4e2a\u767e\u5206\u70b9\u3001\u524a\u51cf\u672c\u5e74\u5ea6\u5165\u606f\u7a0e35\u4ebf\u5143\uff0c\u9884\u8ba1\u56fd\u6c11\u53ef\u5e74\u7701200\u5143(\u89c1\u53e6\u7a3f)\u3002\u6700\u65b0\u7684\u51cf\u7a0e\u63aa\u65bd\u8981\u5728\u5468\u4e09\u8868\u51b3\uff0c\u5e94\u5f53\u4fe1\u4efb\u6295\u7968\u3002\u65b0\u6c11\u4e3b\u515a\u548c\u9b41\u4eba\u653f\u56e2\u90fd\u8bf4\u4e0d\u4f1a\u652f\u6301\u51cf\u7a0e\u52a8\u8bae\uff0c\u4f46\u81ea\u7531\u515a\u9886\u8896\u72c4\u5b89(Stephane Dion)\u8868\u793a\uff0c\u4ed6\u4f1a\u652f\u6301\u65b0\u51cf\u7a0e\u63aa\u65bd\uff0c\u907f\u8fc7\u8054\u90a6\u5927\u9009\u3002<\/p>\n<p>\u8d22\u653f\u90e8\u957f\u8d39\u62c9\u9016(Jim Flaherty)\u516c\u5e03\u79cb\u5b63\u8d22\u653f\u62a5\u544a\uff0c\u5b9e\u9645\u6709\u5982\u5c0f\u578b\u9884\u7b97\u6848\uff0c\u653f\u5e9c\u57289\u9875\u6587\u4ef6\u4e2d\u5217\u51fa\u51cf\u7a0e\u653f\u7b56\uff0c\u4e3a\u53ef\u80fd\u7684\u9009\u4e3e\u6d3e\u751c\u5934\u3002<\/p>\n<p>\u5546\u754c\u521d\u6b65\u53cd\u5e94\u5341\u5206\u652f\u6301\uff0c\u7279\u522b\u662f2008\u5e74\u8d77\uff0c\u4f01\u4e1a\u7a0e\u524a\u51cf1\u4e2a\u767e\u5206\u70b9\uff0c\u52302012\u5e74\u751a\u81f3\u964d\u523015%\u3002\u5c0f\u751f\u610f\u5165\u606f\u7a0e\u964d\u81f311%\uff0c\u660e\u5e74\u8d77\u751f\u6548\uff0c\u800c\u4e0d\u662f\u539f\u6765\u8ba1\u5212\u76842009\u5e74\u3002<\/p>\n<p>\u8bba\u8005\u5219\u8bf4\uff0c\u4ed6\u4eec\u5b81\u613f\u653f\u5e9c\u524a\u51cf\u66f4\u591a\u4e2a\u4eba\u5165\u606f\u7a0e\uff0c\u90a3\u6837\u5bf9\u7eb3\u7a0e\u4eba\u66f4\u6709\u597d\u5904\u3002<\/p>\n<p>\u8d39\u62c9\u9016\u575a\u79f0\uff0c\u653f\u5e9c\u6536\u652f\u5e73\u8861\u7684\u627f\u8bfa\u4e0d\u53d7\u5f71\u54cd\u3002\u4e8b\u5b9e\u4e0a\uff0c\u65b0\u51cf\u7a0e\u63aa\u65bd\u540e\u8fd8\u6709\u4f59\u94b1\uff0c\u5728\u672c\u8d22\u653f\u5e74\u5ea6\u964d\u4f4e\u56fd\u503a100\u4ebf\u5143\u3002<\/p>\n<p>\u4ed6\u8868\u793a\uff0c\u9884\u6599\u672c\u8d22\u653f\u5e74\u5ea6\u653f\u5e9c\u7a0e\u6536\u8fbe120\u4ebf\u5143\uff0c\u5c06\u6bd43\u6708\u9884\u7b97\u6848\u4f30\u8ba1\u7684\u591a\u3002<\/p>\n<p>\u4fdd\u5b88\u515a\u63d0\u51fa\u51cf\u7a0e\u63aa\u65bd\uff0c\u53cd\u5bf9\u515a\u4eca\u79cb\u66f4\u96be\u62c9\u5012\u8054\u90a6\u653f\u5e9c\uff0c\u603b\u7406\u54c8\u73c0(Stephen Harper)\u4e00\u518d\u5229\u7528\u4ed6\u7684\u4f18\u52bf\uff0c\u8fde\u756a\u653b\u51fb\u8106\u5f31\u7684\u81ea\u7531\u515a\uff0c\u8fd9\u4efd\u8ff7\u4f60\u9884\u7b97\u65e0\u7591\u52a0\u91cd\u538b\u529b\u3002<\/p>\n<p>\u4e00\u822c\u8ba4\u4e3a\u54c8\u73c0\u5e0c\u671b\u89e6\u53d1\u5927\u9009\uff0c\u56e0\u8d27\u52b3\u7a0e\u524a\u51cf\u63aa\u65bd\u4f1a\u6fc0\u6012\u81ea\u7531\u515a\uff0c\u964d\u4f4e\u4f01\u4e1a\u7a0e\u5219\u662f\u65b0\u6c11\u4e3b\u515a\u6781\u529b\u53cd\u5bf9\u7684\u3002<\/p>\n<p>\u5c3d\u7ba1\u72c4\u5b89\u8bf4\u8d27\u52b3\u7a0e\u4e0b\u8c03\uff0c\u4ece6%\u964d\u81f35%\uff0c\u662f\u201c\u4e00\u5927\u9519\u8bef\u201d\uff0c\u4ed6\u8bf4\u81ea\u7531\u515a\u5468\u4e09\u5c06\u5728\u56fd\u4f1a\u6295\u8d5e\u6210\u7968\uff0c\u652f\u6301\u51cf\u7a0e\u63aa\u65bd\uff0c\u514d\u53bb\u63d0\u65e9\u9009\u4e3e\u7684\u5a01\u80c1\u3002<\/p>\n<p>\u53ea\u6709\u65b0\u6c11\u4e3b\u515a\u9886\u8896\u6797\u987f(Jack Layton)\u548c\u9b41\u4eba\u653f\u56e2(Bloc Quebecois)\u9886\u8896\u675c\u9521(Gilles Duceppe)\u8868\u793a\uff0c\u4ed6\u4eec\u7684\u515a\u5458\u5468\u4e09\u5c06\u6295\u53cd\u5bf9\u7968\u3002<\/p>\n<p>\u8d39\u62c9\u9016\u8fd9\u4efd\u65b0\u8ba1\u5212\u5185\uff0c\u6700\u4f4e\u7a0e\u9636\u73b0\u65f615.5%\u4e5f\u5c06\u964d\u81f315%\uff0c\u8ffd\u6eaf\u5230\u4eca\u5e741\u67081\u65e5\u3002\u81ea\u7531\u515a2005\u5e74\u6700\u5148\u63d0\u8bae\u8fd9\u9879\u51cf\u7a0e\uff0c\u4f46\u88ab\u4fdd\u5b88\u515a\u9996\u4efd\u9884\u7b97\u6848\u5426\u51b3\uff0c\u73b0\u5728\u7ec8\u80fd\u8d77\u6b7b\u56de\u751f\u3002<\/p>\n<p>\u8ffd\u6eaf\u51cf\u7a0e\u4ee3\u8868\u52a0\u62ff\u5927\u4eba\u660e\u5e74\u6625\u5929\u83b7\u5f97\u66f4\u591a\u9000\u6b3e\uff0c\u5c4a\u65f6\u4fdd\u5b88\u515a\u8fd8\u4f1a\u6709\u53e6\u4e00\u4e2a\u8054\u90a6\u5927\u9009\u7684\u53ef\u80fd\u6027\u3002<\/p>\n<p>\u8ff7\u4f60\u9884\u7b97\u6848\u8ffd\u6eaf\u7684\u4e2a\u4eba\u57fa\u672c\u514d\u7a0e\u989d\uff0c\u4ece8,929\u5143\u63d0\u9ad8\u81f39,600\u5143\u30022009\u5e741\u67081\u65e5\u8d77\uff0c\u4e2a\u4eba\u57fa\u672c\u514d\u7a0e\u989d\u8fdb\u4e00\u6b65\u63d0\u9ad8\u523010,100\u5143\u3002<\/p>\n<p>\u5168\u90e8\u52a0\u8d77\u6765\uff0c\u8fd9\u4efd\u8ff7\u4f60\u9884\u7b97\u6848\u8bf4\u65b0\u51cf\u7a0e\u63aa\u65bd\uff0c\u52a0\u62ff\u5927\u4eba\u672a\u67655\u5e74\u5c06\u53ef\u8282\u7701600\u4ebf\u5143\u3002<\/p>\n<p>\u8d39\u62c9\u9016\u8bf4\uff1a\u201c\u76ae\u5c14\u900a(Lester Pearson)\u603b\u7406\u4ee5\u6765\uff0c\u4ece\u672a\u6709\u8fc7\u8fd9\u4e48\u4f4e\u7a0e\uff0c\u6211\u4eec\u6bcf\u4e00\u4e2a\u4eba\u90fd\u5e94\u5f15\u4ee5\u4e3a\u50b2\u3002\u201d<\/p>\n<p>\u72c4\u5b89\u5401\u5584\u7528\u51cf\u7a0e\u6240\u5f97\u4f5c\u50a8\u84c4\u6295\u8d44<\/p>\n<p>\u4f46\u72c4\u5b89\u8bf4\uff0c\u51cf\u5c11\u8d27\u52b3\u7a0e\u4e00\u9879\uff0c\u5373\u8017\u6389\u51cf\u7a0e\u603b\u989d600\u4ebf\u5143\u7684340\u4ebf\u5143\uff0c\u5e94\u8be5\u5584\u7528\u8fd9\u7b14\u94b1\uff0c\u4f5c\u4e3a\u523a\u6fc0\u50a8\u84c4\u53ca\u6295\u8d44\u7684\u4f01\u4e1a\u53ca\u4e2a\u4eba\u51cf\u7a0e\uff0c\u5e26\u52a8\u52a0\u62ff\u5927\u7ecf\u6d4e\u3002<\/p>\n<p>\u8ff7\u4f60\u9884\u7b97\u6848\u5b9a\u5468\u4e09\u4e0b\u5348\u5728\u4f17\u8bae\u9662\u6295\u7968\uff0c\u8fd9\u662f\u4e00\u6b21\u4fe1\u5fc3\u6295\u7968\uff0c\u72c4\u5b89\u7684\u7acb\u573a\u4fdd\u8bc1\u653f\u5e9c\u4e0d\u4f1a\u843d\u9a6c\u3002<\/p>\n<p><strong>\u518d\u51cf\u8d27\u52b3\u7a0e \u65b0\u79fb\u6c11\u6700\u53d7\u60e0<\/strong><br 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more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/4173"}],"collection":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4173"}],"version-history":[{"count":0,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/4173\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}