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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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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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1 J. d* I+ l$ d目前,联邦个税是阶梯式的:2 |$ R t# `+ J7 T$ H) T
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
' R! q! \+ g( G2 NUse this column if your taxable income is more than $41,544, but not more than $83,088
- J/ ~4 `( f# P* DUse this column if your taxable income is more than $83,088, but not more than $128,800: f6 b* f0 p7 S- l5 I1 m
Use this column if your taxable income is more than $128,8003 k* o, l- c# ~# H) U
Enter your taxable income from line 260 of your return1
9 n* p0 H0 v4 S# ^" {Base amount− 0− 41,544- Z$ Y5 f$ j- v2 ^- q6 p7 b$ |8 @
− 83,088# I" L; j# W) {8 ^( B
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====36 f! [ ~2 j1 t: M
Federal tax rate× 15%× 22%× 26%× 29%41 ^1 J5 n# O- K6 M" R4 I
Multiply the amount on line 3 by the tax rate on line 4====5
- w9 ]# c" ^; T) x" A* ^" WTax on the amount from line 2+ 0+ 6,232
5 `. F$ z2 E; |+ 15,371
+ h$ {! Y0 T( V/ q+ K3 T0 D+ 27,256
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2 @5 M- |+ z8 g- M% {Add lines 5 and 6====7
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9 y. ^( `) f) I* b# \. q! n2 }唯有Alberta的个税是一刀切的:$ k: z' h C. K: Q5 ?+ h
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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, +! ]5 M/ x9 u1 J# I j0 a. k
12.5% on the next $31,903, +* i, G; j8 c# L- | \. g0 t/ a+ ` b
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
& A$ M0 t/ } b ~13.8% on the next $31,985, +0 e O! l2 A, t# A$ u! ^0 ^
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
$ ?# _7 p. u* t O; i% c. h14.95% on the next $29,590, +
' R3 X+ O2 |5 U" r! H$ T, L' P4 A16.67% on the next $33,820 +
7 K! \% k* i- z' h* E; b9 K7 j17.5% on the next $57,000
( w( W- m$ n: q# z. n0 a21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +* b# F1 B2 m. `, l' Z& N; @ }
12.1% on the next $37,150, +
" a) ~2 q4 `; a: `. {8 D# T" H12.4% on the next $46,496, +6 M0 }7 U6 a7 d6 J0 y
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, +
' _. r. F( B7 a9.15% on the next $37,776, +
2 r9 k2 k t M$ Z' G11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +, I! k3 \8 d9 M8 I3 x' z" |+ Z
12.75% on the next $36,000, +
: g0 J% n& w' o3 }17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +/ v i' y3 G( ^' P5 I# q, [7 D5 `
13% on the next $75,992, +4 ]# u5 [5 _# _2 v% z2 R6 d" n
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +, [% l- p+ U& n( v
7.7% on the next $36,147, +3 \' x+ w+ R$ y2 p% i: f& f
10.5% on the next $10,708, +
9 I! X8 }9 Q$ r. e& W: U u0 k0 a12.29% on the next $17,786, +: Q8 R [& e2 O0 b' @. v$ ?1 [, q( i& g2 h' _
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
* j, y; {, s: W! H$ }9.68% on the next $41,544, +9 C: ?; C4 M9 @+ h: M( n. Y
11.44% on the next $45,712, +
6 p# J8 R2 [4 o( D+ B- {12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
3 w' A5 ?( q. p6 o8 F8.6% on the next $37,627, +
8 \1 `. m" r/ e. b M12.2% on the next $47,092, +; Z$ k" u% q! s% w9 f+ J
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +9 q, W5 M7 u5 T5 P
7% on the next $39,612, +4 N7 _8 T0 p; z a6 l
9% on the next $49,576, +- \8 M6 I* ~5 [! N$ d$ ~* [
11.5% on the amount over $128,800
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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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