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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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6 L @' K% _& v3 nincome 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:. {: }4 u% M4 `4 v( 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
$ `7 O% |$ P! K( {7 MUse this column if your taxable income is more than $41,544, but not more than $83,088- m0 d- f. O0 B' n! j
Use this column if your taxable income is more than $83,088, but not more than $128,800
# V- d0 a% x0 O. gUse this column if your taxable income is more than $128,800- Z0 [$ L# o4 T
Enter your taxable income from line 260 of your return17 g) ~) f8 f, N' [
Base amount− 0− 41,544
^$ C' ~$ ~9 v' G; }− 83,0880 l3 f) [) C* y" W5 l
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====39 \: S6 W, e m2 z, t% O9 l% i
Federal tax rate× 15%× 22%× 26%× 29%44 q" G7 {7 i# _+ J; d0 J/ f
Multiply the amount on line 3 by the tax rate on line 4====5
1 ~$ r5 M$ b; C& l e4 fTax on the amount from line 2+ 0+ 6,232
- F4 F: j& L8 k+ 15,371) m6 ?# x# \$ T! l ?
+ 27,256. \6 p' q9 k4 e
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Add lines 5 and 6====7
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0 k a1 O3 Y% z" m唯有Alberta的个税是一刀切的:
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" c. W" m A8 S, i; }2 H. RProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +8 L5 A) I0 C) u% A
12.5% on the next $31,903, +
0 y1 Y5 d- M8 M! j5 @* }$ b0 l13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +4 W8 ~) E8 U/ z! ]9 O; `0 e. _/ b
13.8% on the next $31,985, +
; J# t# O |8 {; [9 N16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
* B/ e/ t2 }7 {3 y* [14.95% on the next $29,590, +
7 g3 `& n$ N; ?- F16.67% on the next $33,820 +2 S0 D9 M5 ?4 E+ @* ]+ O! M' @: A3 b
17.5% on the next $57,000# I: ^! ^- K3 L, }
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
: _! W; V! v b3 u; `* J12.1% on the next $37,150, +8 Q+ c: v; [+ }0 o" _+ D& t) u
12.4% on the next $46,496, +
! G! g* L* ?; |6 X3 `1 ^12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
5 E5 i4 e1 z: c$ b9.15% on the next $37,776, +" Z( f' j3 @6 ^% @- k; G
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
1 R2 D* n0 ^. |2 _9 o' d12.75% on the next $36,000, +
' O* ]7 J& V c3 n17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
9 v' d% T: g9 Y13% on the next $75,992, +2 G. ]2 X$ I' z5 T1 D+ O3 u( N( g
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
' G* x5 D. G' Z/ k; E! y7.7% on the next $36,147, +
V$ ^* m8 F$ K10.5% on the next $10,708, +: l0 `+ W1 q7 V
12.29% on the next $17,786, +1 r$ H5 s! x- g* b, C
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +- Z" W1 j7 m& M- f
9.68% on the next $41,544, +
+ v2 W# y s$ m' J$ r11.44% on the next $45,712, +3 L, A5 f" _/ W& k" g
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
# A% l. {4 ?$ z7 D$ l4 e0 a8.6% on the next $37,627, +0 s7 f3 J- }* w
12.2% on the next $47,092, + l, E) K0 F' E' e7 x
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +6 A0 B5 }0 o% k D. g
7% on the next $39,612, +
1 c3 s9 e3 C$ k3 Y& V9% on the next $49,576, +
5 {" @5 \* J, J11.5% on the amount over $128,800
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w4 \$ \ P/ \- p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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