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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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. D/ A6 A9 |. X" oAlberta是没有PST的省份,同时,Alberta也是个人收入税唯一非进阶式税率的省份。0 V Y7 G- G5 l
H( m6 U- [5 z+ Iincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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目前,联邦个税是阶梯式的: ~7 n( t7 K# D
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
+ z# P+ ~7 h9 c5 @6 |Use this column if your taxable income is more than $41,544, but not more than $83,088% ]+ u3 b+ [5 z3 G& i) z
Use this column if your taxable income is more than $83,088, but not more than $128,800/ u6 q+ i: ~! n3 a4 @* L; U
Use this column if your taxable income is more than $128,800
# B& x6 z H( J: I- j, \# gEnter your taxable income from line 260 of your return14 q+ w& B: I6 x& o
Base amount− 0− 41,5443 P \) D+ [3 E- s3 b0 M5 k. I
− 83,088" A' n) w& y5 J
− 128,800. H& z2 F" x+ q8 M/ S0 m, i
2
9 X8 p, {% i7 D& V% _ O# }1 vLine 1 minus line 2 (this amount cannot be negative)====3% L8 A! F9 r; D- D2 q5 K
Federal tax rate× 15%× 22%× 26%× 29%42 @* }( ^5 P( g0 m' x8 \ m/ \; y
Multiply the amount on line 3 by the tax rate on line 4====5
& v; Z' K2 W" UTax on the amount from line 2+ 0+ 6,232* O$ ~5 z6 K. E9 ]# j7 y
+ 15,3718 V9 j) z1 }& U7 \# G: ~
+ 27,256( T& ]) y; Q- a/ z: W: ]( b
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Add lines 5 and 6====78 o: o2 V: M$ i9 n& }* F
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唯有Alberta的个税是一刀切的:
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9 s/ I% ~, X! G$ CProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
8 Y2 l0 r" M" W2 o/ U0 x; \12.5% on the next $31,903, ++ |1 ]3 _9 p1 C7 x, d4 i
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
: {7 b- C% t. f, {+ A& V& a0 n13.8% on the next $31,985, +
) j2 g/ `- w' D/ v16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +' i$ Z- H H, @ P' \
14.95% on the next $29,590, +
, o+ k3 d5 j- W7 ^& L1 B# D9 g0 X6 p16.67% on the next $33,820 +
, r, B5 E- S2 I% M17.5% on the next $57,000! ]: f( K: |8 ?1 E
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
7 v* O4 D) U# s( `4 N1 ~. `12.1% on the next $37,150, +
3 i! F( d6 G- c2 }1 Q9 D12.4% on the next $46,496, +
+ j& {- r5 c0 ^* c* i12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +# x9 @: A& @9 \1 `1 q
9.15% on the next $37,776, +! b% V9 h! J U
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +* H. B# k% ~2 ?+ B* C' p
12.75% on the next $36,000, +
6 e7 `- `* q M) u17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
/ e) M9 r; {1 x9 M/ M/ a% h3 v# m13% on the next $75,992, +
6 C1 v% h5 _. O: J3 i: h6 C15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
; u; W) g" k E$ r5 c- }9 K9 }! F7.7% on the next $36,147, +
2 J# G) p4 T5 n8 V* Q! J10.5% on the next $10,708, +& [1 i: }6 ^0 D" b4 ~1 x* \- C6 J9 e
12.29% on the next $17,786, +
' z+ i# N3 \* e* N5 e* s14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
" H* N) b8 H* C6 D( e; _# J! [, f2 Q9.68% on the next $41,544, +
9 S {8 ]8 L9 p* l8 Q1 ]4 B+ f11.44% on the next $45,712, +
7 l4 r6 O& |, O; H' C12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +- z6 K% Q8 \" ~
8.6% on the next $37,627, +
" B' W6 m8 o6 p _12.2% on the next $47,092, +* D( A4 \( @7 _; a2 S0 @) R
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
2 i t$ G0 z, V0 H( {7% on the next $39,612, +
- z4 V; a% n' l+ u6 u9 P9% on the next $49,576, +& ?; {; \/ `4 H; M+ r+ j
11.5% on the amount over $128,800* H4 m' M% T+ K2 N+ r
1 I' M4 l/ A. X( P大家可以算一算,个人年收入大约十万以下的,在Alberta比在BC和Ontario缴的税都要多~目前Alberta的政策,是富人政策,当然也是对撼动这个省的政治格局的人群有利的政策。 |
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