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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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' O+ b' D8 o$ ], qAlberta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。. z; _" Y2 J$ R s
( R4 L4 d3 n# I# }- Bincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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* m- ?5 t6 g6 q目前,联邦个税是阶梯式的:
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
/ n& z. I* n; _/ I# ^. e& d% F1 O0 FUse this column if your taxable income is more than $41,544, but not more than $83,088$ a- I$ F1 S1 l* O
Use this column if your taxable income is more than $83,088, but not more than $128,800
8 g) P& d6 p/ A. WUse this column if your taxable income is more than $128,800# D; Y, j% b5 x. C5 j& t) F" s$ D& v
Enter your taxable income from line 260 of your return1
% q1 k& ~$ @# b. |% yBase amount− 0− 41,544, @3 w4 c4 d2 p( X5 K4 m8 u
− 83,088! D2 s! k) M' N* n2 m
− 128,800
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0 }1 W( G2 M, ^' W$ U4 ]Line 1 minus line 2 (this amount cannot be negative)====30 c8 |6 {0 r: F/ n
Federal tax rate× 15%× 22%× 26%× 29%44 w# M( ^1 s8 O: Y
Multiply the amount on line 3 by the tax rate on line 4====5
/ A+ }( q3 Q8 ?Tax on the amount from line 2+ 0+ 6,232
6 ^2 ^# f Q' @5 D+ 15,371% r, r7 L# T" L( E. x& @( g5 `# N; Z
+ 27,256
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Add lines 5 and 6====7
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唯有Alberta的个税是一刀切的:
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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, +% ]' Q! v1 \0 e0 `3 A
12.5% on the next $31,903, +* |# ~6 X$ W9 M) u' \7 \. J1 z& t* O' K
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +/ d4 J$ ?* ^, n0 ^3 [! r
13.8% on the next $31,985, +) U( h/ N, Z) ?1 s; Q
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, ++ x1 x! b" i2 g; P( f' C1 ^
14.95% on the next $29,590, +
! t8 B! T' a% Y1 N16.67% on the next $33,820 +9 ~; N" I0 X: V0 {1 ?
17.5% on the next $57,000* ^; C4 L8 ~; y$ {+ f
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +: C4 k5 ^4 s ~4 Z l, v+ ^
12.1% on the next $37,150, +
5 e1 ~. Q% q0 q& d0 _2 p* _12.4% on the next $46,496, +" z8 O8 @4 X5 r
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +1 s4 o: l0 {1 h3 P4 Q* m' F
9.15% on the next $37,776, +
( w9 [8 o8 B( E, C% i) b8 p11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, ++ j: x% J; h+ ]9 i$ ~
12.75% on the next $36,000, +0 q$ Q. h- l0 d; f5 Z# |
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +! y4 L+ M; Y* C% W+ M
13% on the next $75,992, +
/ [' z6 A1 i! X- o15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
9 M0 N1 F$ d0 I% W' J+ S. ?, W7.7% on the next $36,147, +9 Q3 g K W* S1 ~
10.5% on the next $10,708, +
% P2 e4 A/ h( ]2 q( `9 |12.29% on the next $17,786, +
& n: I3 \+ B8 n3 w14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +$ ~, V, }5 I) }. @6 L5 v
9.68% on the next $41,544, ++ j1 X- c/ d. g/ x0 y- X' A
11.44% on the next $45,712, +
! b, \0 Q, K4 V$ z: V, o; o12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
0 i8 D- w4 D/ d y; _1 y& ^8.6% on the next $37,627, +
' l: m5 j+ a+ m' U6 Y12.2% on the next $47,092, +
2 W. t4 \, ~+ _14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
1 T: m6 L, t. a7% on the next $39,612, +
$ _6 ]% p# f- y* n8 u9% on the next $49,576, +1 A+ _8 r/ Y& C0 o: }" z0 v
11.5% on the amount over $128,8003 B/ v& r% {. i- \$ x. X
8 G& S- k6 M/ b$ N- x% {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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