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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。. F6 G" P" P' Y6 A6 K+ O
2 i5 P! |3 G! ]: F, T8 ~2 E5 c- pincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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目前,联邦个税是阶梯式的:
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3 `- H7 J% D% |! }Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less( s3 D, [1 T# n& F# T2 e
Use this column if your taxable income is more than $41,544, but not more than $83,088) h8 w2 K4 _0 j( X
Use this column if your taxable income is more than $83,088, but not more than $128,800
7 A: g4 D; u' y) j+ v o# h0 SUse this column if your taxable income is more than $128,800' h* \0 C' e! U9 n( A. y* Z& w+ D
Enter your taxable income from line 260 of your return1
! J4 w. o1 l( t4 K8 }Base amount− 0− 41,544
& T' m# [0 ~5 D8 |0 y0 \# t$ U− 83,088
2 F+ R3 Y' X; Z$ b/ ?% l− 128,800# d# w* R; t* g
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Line 1 minus line 2 (this amount cannot be negative)====3
! t2 D9 h$ i! b, K: l: L' YFederal tax rate× 15%× 22%× 26%× 29%4. S/ m6 H% k; x3 [2 R7 h" s' u
Multiply the amount on line 3 by the tax rate on line 4====5
9 h, }& y4 k# g$ jTax on the amount from line 2+ 0+ 6,232; D" S$ T2 C ~9 _' V1 i7 I' C3 T# o
+ 15,371
9 t3 i) u; \$ j. X7 j+ 27,256% U0 _" x _# `8 `1 {( V
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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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. O8 }& }# b' o- w, D) m dProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +) _) X& ^7 H' h
12.5% on the next $31,903, +' I+ u- q' g7 `- u6 W
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +; r. `1 V) p$ b% R
13.8% on the next $31,985, +
# f7 o, l4 \+ A) g7 b16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +. u4 {( `: ^. E4 b, O' Z( T- g) S
14.95% on the next $29,590, +4 N4 r! k/ ]. N
16.67% on the next $33,820 +, ?8 B6 S* `2 q
17.5% on the next $57,000
9 @6 I$ V: a! t: e) Q' G21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +" q5 U5 d& j4 m8 Q
12.1% on the next $37,150, +
7 u# a1 Q# r% P; ~: V12.4% on the next $46,496, +
$ u1 I4 w! b$ _" n. X" \3 G( v12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
% i5 ?/ w, |; t1 o4 v' @2 L( J9.15% on the next $37,776, +& `. Z" _. Y0 \
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +" n. w: v; i+ V- N4 W
12.75% on the next $36,000, +
6 z. `/ [, ]% o/ ^% E17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
7 g+ U1 a9 H) l# z13% on the next $75,992, +/ w8 D$ M+ _' K: h ^
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
+ j% B3 l) H1 e; t3 E+ b9 q, V7.7% on the next $36,147, +$ x3 y" P7 T0 K% D; V# h' A7 \1 e" [
10.5% on the next $10,708, +
) x, J) K; E5 M$ Y/ z12.29% on the next $17,786, +0 y* ~& S' \- d' ^$ K; ^
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
; A2 w9 ^. n N' z1 C2 i. r+ D9.68% on the next $41,544, +
1 |: j( Z B6 d& V. Z5 c, T: B11.44% on the next $45,712, +
8 ?" ?% n& o7 y' M5 R1 l2 ?8 F12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +5 ]) r$ j# u# L8 \# b' N: u" Q
8.6% on the next $37,627, +9 `! k# ]5 g0 v4 I$ x* ?
12.2% on the next $47,092, +
; ~, `: ~2 \+ @1 q/ [14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
: p2 T, W' `# Y/ j" z6 B5 [7% on the next $39,612, +
4 Q3 u# z, f Y# O$ O: ?9% on the next $49,576, +
. V: P. X/ \# n11.5% on the amount over $128,8006 }3 ~2 d1 |: [' e
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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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