美国、加拿大财税监督管理工作都有比较详细的法律依据和规范成型的程序。两国基本上是财政部门负责对财税宏观政策执行情况和重大违法违纪问题进行监督管理,其他一般性的税收监督管理主要由税务部门负责。在具体做法上,两国也有许多共同点,但在某些方面又各有特色。 The United States, Canada, taxation supervision and management work has more detailed legal basis and standard forming procedures. The two countries are basically financial departments responsible for supervising the implementation of fiscal and macro-economic policies and major violations of laws and regulations. Other general tax supervision and administration departments are mainly responsible for the tax departments. In practice, the two countries also have many things in common but in some aspects, they have their own characteristics.