????:1???????:?????????????

2?????????

3???????????

4???????

5?????2023??

?11???21? (?????? ???????????????????????????)??????21?????????,???12???????,???

??????????????,??????

???????????????????????12????14?2025?????????????????????2?15?,???:???,?,????????,?????????????????????,????????????????,?????,??????????????????????????????,???,?????????????????

??????(GST)?????(PST)?????????????????(HST)??????,???????????????5%???????GST;?????,??GST????PST??HST,?????????13%?????????????????????15%;???????GST?????????????????????PST,????????????GST?

??????????2025???????????“??????????????”????????????????2023???????????????????????15??250??????????,?1870???

??????????16??????47?????????????????????????????????????????????,????????????

?????????8?2%?????????6???

?????????????????????????????????????????????????

????,????????,????????????????,?????????????????(???) ????????????:?????