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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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Alberta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。
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2 H6 m3 L3 x: P# E& F% vincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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& T8 ?& S& n+ B" x$ ^1 g4 d目前,联邦个税是阶梯式的:
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?2 U* @% X- }/ ~Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less6 p3 F+ F, V3 q5 u" M* p" f- E# n0 z% {
Use this column if your taxable income is more than $41,544, but not more than $83,088
8 M; b5 X2 k" t g; XUse this column if your taxable income is more than $83,088, but not more than $128,8005 d H% w l6 n. N) J
Use this column if your taxable income is more than $128,800 C: |* Z( X9 H: s; r4 R! u
Enter your taxable income from line 260 of your return1: D0 u' L* }0 T: @0 D
Base amount− 0− 41,544( O0 N1 H6 ?/ s# E0 k2 X/ B6 `
− 83,088; O0 E6 g+ A/ R; v& H8 J
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
- a9 G. n7 I; x& z( r3 gFederal tax rate× 15%× 22%× 26%× 29%45 X1 e1 f, E2 j5 A" ~
Multiply the amount on line 3 by the tax rate on line 4====5
- O. [ [8 P \& DTax on the amount from line 2+ 0+ 6,232; ]6 D k. w: |& b2 S
+ 15,371
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Add lines 5 and 6====7: P% x4 j7 @% @# s; X
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唯有Alberta的个税是一刀切的:/ m0 P* H; |6 Q- Z+ v1 [. Q' F
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +. v- @, G: i# ?* k1 v/ V
12.5% on the next $31,903, +8 K- C/ Z: A( @
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
9 \) ~7 P" E1 R U" Z13.8% on the next $31,985, +
) K6 y6 `7 w/ H! `" f3 G' Z* B16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
! k& Y" o0 X% B2 E: X9 {: p14.95% on the next $29,590, + T, m/ _8 [; d1 ~# w/ q) s
16.67% on the next $33,820 +
8 ^# B: H; V E0 ]0 o6 k17.5% on the next $57,000
6 v! w9 v+ G1 N21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
) O! Z& k+ I; c+ ~12.1% on the next $37,150, +# \% L4 Z; w2 Z) K+ }
12.4% on the next $46,496, +
/ ^) G, S% ?# R0 d6 n) g: Z& h! i! g9 L12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
! M0 Q* ~0 _" S' s! d) k9.15% on the next $37,776, +
- ?- }! M* @& q+ D4 G11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +* |2 R6 g, d: X- o9 Q+ h
12.75% on the next $36,000, +4 z" E/ x8 F; I! ^$ K* @* U
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
& O3 R, c. k4 Q! f13% on the next $75,992, +
* B. o/ K7 l9 A% T15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, + x; m1 w0 [1 m& N6 P7 ^
7.7% on the next $36,147, +
& k* I4 j$ @2 L; u4 R& s10.5% on the next $10,708, +" p1 N+ B, ~6 x: \; Q# p: E
12.29% on the next $17,786, +
2 d+ D: s* P6 r: A: r! e14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
) {9 y8 r' U! e8 Q( I5 k' h, e9.68% on the next $41,544, +! Q( _0 a9 D/ U7 ^8 h5 k
11.44% on the next $45,712, +# G1 E% b* E |5 |6 Y) p9 O% g3 v
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
3 q. c* s; p3 p# _: d0 ]8.6% on the next $37,627, +/ T2 T" o/ i7 N
12.2% on the next $47,092, +
& ]+ `; b2 M( Y; V) e14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +, e: A$ }- G4 O! M, N
7% on the next $39,612, +
$ b5 P& N% k5 q. H0 T# P6 b6 I9% on the next $49,576, +
" D3 Q+ f4 F# i+ k: }; r" A2 E: G7 f11.5% on the amount over $128,8009 }- T# @/ y0 b* ?5 }7 D
~* \; M; u+ F) z4 ~/ p. w/ A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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