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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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. H2 @9 G5 e8 H9 M1 K& 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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' M$ v6 C2 i" N$ X- y' _3 u目前,联邦个税是阶梯式的:
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9 X" y9 `+ E. f& Y8 b. hFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less( p1 t4 @5 Z# q p
Use this column if your taxable income is more than $41,544, but not more than $83,088
' Q% f# R5 O. X9 kUse this column if your taxable income is more than $83,088, but not more than $128,8008 l- n" v2 @! w0 X3 P; ~
Use this column if your taxable income is more than $128,800
' g& u7 t% o, {5 X, l+ y" `Enter your taxable income from line 260 of your return1/ K' i3 r( }$ Y% Z
Base amount− 0− 41,544
2 E4 I, r3 y1 [% Y2 t− 83,088" {; f% u# V. C9 e
− 128,800& X% E1 @) k0 ]4 E0 b
2
6 ^! N+ } S1 n6 P5 z. iLine 1 minus line 2 (this amount cannot be negative)====3# A. F' I: u, ]/ G4 V
Federal tax rate× 15%× 22%× 26%× 29%4# w- ?6 P9 A( g5 u; h" @
Multiply the amount on line 3 by the tax rate on line 4====57 d3 P" P7 P/ T" Y+ i2 b- d" M. {
Tax on the amount from line 2+ 0+ 6,232
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! G- z0 Q8 I( I- @, |# c q0 r+ 27,256
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Add lines 5 and 6====7' v) f; O+ Q [, k* f
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唯有Alberta的个税是一刀切的:
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3 C, f' o- V0 xProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +1 d8 p4 P5 n, Y, \" P
12.5% on the next $31,903, +
9 o4 i' x/ j$ k% |% N) [ @13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +1 R. V: H; ~: b; B: i9 r* @
13.8% on the next $31,985, +
2 a; W& S1 H5 I+ |16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
; P# p6 ]: u* m3 ]6 z1 Q14.95% on the next $29,590, +
6 ? J1 f5 X& g& @9 X16.67% on the next $33,820 +. w& c* ?; C! v! k6 X
17.5% on the next $57,000! {- ^) r' P% P: z5 @) d) c5 G
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
* `+ ~9 `& b4 K9 A5 |6 c12.1% on the next $37,150, +
- c8 F0 X) s; J) z/ f: P) q" B- E12.4% on the next $46,496, +
% m/ o* d9 z4 l; _8 B12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
, g$ W0 f0 z% B' V0 l9.15% on the next $37,776, +
! M' r2 H$ f) G$ m2 x8 o11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +- c" q- M$ k9 e. _
12.75% on the next $36,000, +8 O" o1 C; J' O
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +9 a* t+ a) c% h6 \
13% on the next $75,992, +6 U1 F2 I) M: a( @6 U; Y/ P
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, + ~4 i5 s8 B& ?2 T
7.7% on the next $36,147, +8 v( }. |; y8 ]: ]
10.5% on the next $10,708, +' o/ n+ N# v% M
12.29% on the next $17,786, ++ T3 }& `, \% w0 g
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +! x/ d9 c6 w: ?5 c8 H2 E6 w4 c
9.68% on the next $41,544, +# D8 F$ z# q; ~& D* A9 g* g! ?) f$ `
11.44% on the next $45,712, +
& N5 T. u2 d! B5 E! q5 V12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, ++ o' O0 N5 B( Q! s: e0 g; S) G
8.6% on the next $37,627, +" Z X, ]; P4 M% I7 l
12.2% on the next $47,092, +
' d9 H/ K! {: R8 U* ^8 A, h' D0 k( r14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
$ x% M3 o6 ~6 g: L& T7 W1 B7% on the next $39,612, +
) J0 \" b- B0 p1 c9% on the next $49,576, +# U4 R5 n. g+ Q, C* @ h3 _- e
11.5% on the amount over $128,800) {, N" v. W( l. ~1 L" @
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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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