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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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& c3 @6 g k6 LAlberta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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! o( N2 A) |" d$ ~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 $41,544 or less
3 b5 h# u5 j! q( v; a; w$ @" \Use this column if your taxable income is more than $41,544, but not more than $83,088
5 _' |7 Z* k% M" F2 z9 x6 xUse this column if your taxable income is more than $83,088, but not more than $128,800
( B- A& K$ B/ `1 \' r: W; {) lUse this column if your taxable income is more than $128,800' Z7 W) X' \* F* F2 M1 w( N0 ~
Enter your taxable income from line 260 of your return14 r' H: ?( L1 j1 H7 p- b/ @
Base amount− 0− 41,544
4 _$ v I7 n* A9 m4 Q8 I \− 83,088% a- z2 t: A4 d. {" Q
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
9 x) }6 I. j( vFederal tax rate× 15%× 22%× 26%× 29%4
) `( c* [2 I# {4 m5 ]Multiply the amount on line 3 by the tax rate on line 4====5
" x5 o% K) U! h# w% P3 z1 k+ MTax on the amount from line 2+ 0+ 6,232/ T- E. k/ z0 e2 t" r9 B& w+ O% ?
+ 15,3715 y9 d1 ]/ |4 \) s2 M- q* I5 n
+ 27,256/ N5 S, ^& ^( s# X1 c8 v$ h
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Add lines 5 and 6====7+ s- }: T5 }; u! l3 P8 v$ }
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唯有Alberta的个税是一刀切的: [" [) B9 I+ w3 o( [3 _
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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 I- _) y* j* ]' A4 m% F
12.5% on the next $31,903, +* {. A, E2 W/ W& w @
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
5 n5 n" c/ }0 L& g" P13.8% on the next $31,985, + J- p8 n) E8 |0 R8 C7 B+ g+ ]
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +. \1 R9 [3 h+ U7 n) K
14.95% on the next $29,590, +. T" L- H6 a+ ^: C4 J
16.67% on the next $33,820 ++ _# p+ U1 G3 x0 s" c0 w8 e9 n
17.5% on the next $57,0004 |3 i1 a8 ^$ i% u( @
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
$ x# B& z2 s! s4 m$ m! h! E7 N12.1% on the next $37,150, +8 S+ H y+ h w# e
12.4% on the next $46,496, +7 y) r/ V4 L6 O! M- z
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, +3 }, i' Z. O; a" u
9.15% on the next $37,776, +
/ G' ?' o7 o% U* D: W# a1 ]11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
. f7 [+ L9 j; W5 }. K$ w1 j c12.75% on the next $36,000, +0 g K! z, ]" Y7 p" W" b- ^2 C
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +( u2 t2 U' a- z i
13% on the next $75,992, +, R$ t4 M4 J2 J+ K# L
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
3 ]3 |; z- ^$ W7.7% on the next $36,147, +
* F. \4 i8 r; j$ U. f. v8 f, `/ Y10.5% on the next $10,708, +
$ m" V3 j' T9 M" d2 a0 \12.29% on the next $17,786, +* g) x M8 m: u( t" r* W3 Y
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +* ~4 R" g6 ?+ j0 l/ c2 p* [1 H0 a& d% A% F
9.68% on the next $41,544, ++ S% Z: R9 c% v( Y" ? V( ]' R4 P1 f
11.44% on the next $45,712, +. a% c) m; Z# U
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
: H7 }* W1 C D" _8.6% on the next $37,627, ++ S, T( O/ L' O3 v2 r+ s" |
12.2% on the next $47,092, +% x" E/ v8 |0 @7 i8 p/ y4 h) N
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +* f- t9 a; w* [. y: Q; V- ]
7% on the next $39,612, +( `6 `& D- R0 [1 a' z
9% on the next $49,576, +
- c1 i" _9 _+ F6 G1 W11.5% on the amount over $128,800* S, q# Q2 q, `
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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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