加拿大推出生产力超级扣除，企业可立即抵扣逾65%投资成本
加拿大联邦政府10月2日推出新的生产力超级扣除（Productivity Mega Deduction），被称为半个世纪以来加拿大企业税制最重大的变化之一。新措施让企业可以对范围大得多的投资在投入使用当年立即全额抵扣，以鼓励企业在加拿大各地投资、扩产并创造就业。
按联邦财政部公布的方案，可立即抵扣的资产占比将从目前的约15%扩大到65%以上，新纳入的资产包括光纤电缆、温室、矿业资产、油气管道、软件、研发、计算机设备、飞机与车辆、专利、铁路、桥梁与道路等。联邦政府同时把立即抵扣安排定为长期制度，给企业作重大投资决策提供长期确定性。方案适用于2026年9月15日或之后购置的合资格资产。
财政部测算，两项变化叠加，将把加拿大新企业投资的边际有效税率从约13%降至6.4%，为全球主要经济体中最低，不到美国的一半。联邦政府表示，未来五年政府约2,800亿加元的资本投入与对第三方的激励，预计将带动公共、私营与机构伙伴合计超过1万亿加元的总投资。
农业与农业食品部长 Heath MacDonald 10月2日在 Prince Edward Island 省 Charlottetown 走访设备制造企业时推介了这一措施。财政部长 François-Philippe Champagne 表示，新扣除将帮助各行各业的加拿大企业投资新设备、采用新技术、扩大经营，在国内外市场竞争。
Canada Introduces Productivity Mega Deduction, Expanding Immediate Expensing to Over 65 Per Cent of Assets
The Government of Canada introduced the new Productivity Mega Deduction on October 2, describing it as one of the most significant changes to Canada's business tax system in half a century. The measure allows businesses to immediately deduct the full cost of a much broader range of investments in the year they become available for use, giving them a powerful incentive to build, expand and create jobs in communities across Canada.
Under the Department of Finance plan, the share of assets eligible for immediate expensing will increase from roughly 15 per cent to more than 65 per cent, newly including fibre-optic cable, greenhouses, mining property, oil and gas pipelines, software, research and development, computer equipment, aircraft and vehicles, patents, rail track, bridges and roads. The federal government is also making immediate expensing permanent, giving businesses long-term certainty for major investment decisions. The measure applies to eligible property acquired on or after September 15, 2026.
Together, the changes will lower the marginal effective tax rate on new business investment from roughly 13 per cent to 6.4 per cent, the lowest of any major economy in the world and less than half the rate in the United States, the department said. Over five years, the government's capital investments and incentives in support of third parties, totalling about $280 billion, are expected to enable more than $1 trillion in total investment from public, private and institutional partners.
Agriculture and Agri-Food Minister Heath MacDonald highlighted the measure during a visit to an equipment manufacturer in Charlottetown, Prince Edward Island, on October 2. Minister of Finance François-Philippe Champagne said the deduction will help Canadian businesses of all sizes invest in new equipment, adopt new technology, expand their operations and compete at home and around the world.
来源：加拿大财政部
发布：GSM·美国（发布链接）
图片来源：图：工厂工人操作工业设备（资料图）。生产力超级扣除让企业可立即抵扣逾65%的投资成本。图片来源：Shixart1985 摄，Wikimedia Commons，CC BY 2.0。EN: A worker operates industrial equipment in a factory (file photo). The Productivity Mega Deduction lets businesses immediately expense over 65 per cent of investment costs. Image: photo by Shixart1985, via Wikimedia Commons, CC BY 2.0.
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