税收是协调、制约、规范和控制经济行为的不可忽略的经济杠杆。美国和加拿大政府在经济实践中十分注意完善、调整和改革销售税。自1991年1月1日开始正式颁布执行新的货物及劳务税,废止联邦销售税。在联邦税法条文上,由于货物一词是用“Supplies”表达的,而不是用“Goods and Services”表达,况且货物及劳 Taxation is a non-negligible economic lever that can coordinate, constrain, regulate and control economic behavior. The United States and Canada have paid great attention to perfecting, adjusting and reforming sales tax in their economic practice. Since January 1, 1991, the official promulgation and implementation of the new goods and service tax, the abolition of the federal sales tax. In the federal tax code, since the term goods is expressed in “Supplies ” rather than “Goods and Services ”,