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本帖最后由 翠花 于 2011-3-15 23:51 编辑 ( j" S, q, |# B+ R7 x9 [
) ]5 b6 R6 a% w% S# W. f+ hAlberta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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8 V6 c' G2 Y5 o1 H7 o! |income tax,本来就是杀富济贫。Alberta 10%一刀切。3 \( a. h8 k8 M9 d/ ?2 @1 f
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目前,联邦个税是阶梯式的:, U4 U! x- _' l, r
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less. z8 q5 Z9 g2 ?7 p0 v( R7 l2 H
Use this column if your taxable income is more than $41,544, but not more than $83,088" r; z* c" A# H. A- h
Use this column if your taxable income is more than $83,088, but not more than $128,800
1 z6 x/ W0 Y0 o3 nUse this column if your taxable income is more than $128,800
6 p8 x1 o, N/ m% v1 r- Q/ mEnter your taxable income from line 260 of your return1
/ x$ f& w! @* g3 z) S: e6 C8 WBase amount− 0− 41,544" Q7 l A. ?7 }5 u" T0 B
− 83,088
3 I8 z6 h& Z4 T! y( x− 128,800/ T9 r9 a5 f3 P$ d
2
* g9 R' l- P$ }. v# ~Line 1 minus line 2 (this amount cannot be negative)====3
. Z% v- ~' @& ^5 I. \! A9 bFederal tax rate× 15%× 22%× 26%× 29%4
p" L) z/ @+ k! K: ~/ aMultiply the amount on line 3 by the tax rate on line 4====53 }3 ]) b# `1 y. i6 r
Tax on the amount from line 2+ 0+ 6,232
h% X0 J' y# H% _+ 15,371* ^" ^8 ^; S. M2 Q" q, M
+ 27,256
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/ T% ?7 |% Z9 C$ l3 |5 i) \/ _Add lines 5 and 6====7$ r) q& P2 G( ]) u$ V: S; L. V
4 v3 N( t4 m8 H6 w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 $31,904 of taxable income, +$ ~) a9 E# E- Z/ y" o8 R* [
12.5% on the next $31,903, +6 V& h' |3 q3 g
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +6 m* s! x" x6 P, z, H; z
13.8% on the next $31,985, +
" Y) o4 } v3 S2 }- g3 s+ g6 o9 E; ?16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
5 z1 ]$ z* N ?14.95% on the next $29,590, +
3 o6 c* ~) X. x6 J0 k/ \16.67% on the next $33,820 +' k1 g- U+ F4 A1 b1 t! i. \
17.5% on the next $57,000; t& Z6 G3 R7 K! Z" K1 g. Q
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
3 \. [& ^7 e# v7 B& W: z12.1% on the next $37,150, +
- v' O; f A W' I12.4% on the next $46,496, +/ d0 [1 l' Q" M# 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, +
8 l' z: Y* D; i2 w9 ?2 J3 [7 y& A9.15% on the next $37,776, +' T; s1 l: `3 z Y
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
; Q Y6 [, m/ {0 `8 c+ C12.75% on the next $36,000, +, Z+ V4 H. J4 I/ \. ~3 z* m/ w
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +2 t! s5 ~2 W1 i" A9 i8 V
13% on the next $75,992, +
4 u; w* |0 X6 B7 Y+ A/ e15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +) w% Y2 ?* ?/ X
7.7% on the next $36,147, +
: F" g6 n5 h$ }10.5% on the next $10,708, +# e2 s& S( @7 e8 S6 o/ e9 c
12.29% on the next $17,786, +
# j/ Y, z% P' O3 X# [; U14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
& |" `) G1 v( o" t. B/ D9.68% on the next $41,544, +
$ a! b% x" N8 m X# {! l3 s11.44% on the next $45,712, +5 q+ ]* t, @' M( ]/ Y/ v0 {
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
3 v) O2 O' V( p7 _8.6% on the next $37,627, +/ E7 U$ j) \1 J9 v' Z" y- G
12.2% on the next $47,092, +
, W5 ~ H; d- _ d6 W) G3 Y! j$ f14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
4 y7 R9 j- Q7 E! o) l- C5 W3 c7% on the next $39,612, +- U1 j: |: {" v- g, Y% I
9% on the next $49,576, +9 t% X5 @1 W- q3 T" \/ h8 U8 |
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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