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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。' C# H; i, K% O4 s% S1 Z B+ k. F
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income tax,本来就是杀富济贫。Alberta 10%一刀切。6 Y/ z1 E# ]8 }) x$ z8 a
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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 less2 a/ l p, U) Z- y" }6 W1 Z8 M
Use this column if your taxable income is more than $41,544, but not more than $83,088- Z$ [# g: c6 d3 {4 h! [& ]
Use this column if your taxable income is more than $83,088, but not more than $128,800. E7 |/ _6 z7 q9 {( W
Use this column if your taxable income is more than $128,800, V1 E# H: {5 ?
Enter your taxable income from line 260 of your return1
4 R% s. [2 L* ?8 oBase amount− 0− 41,5448 B+ f8 X7 o% [3 x B2 Z% @8 S% l+ B
− 83,0882 c$ r/ {! p' m2 k: c( h
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====31 _+ a7 E, e/ q8 Z) @
Federal tax rate× 15%× 22%× 26%× 29%4/ `9 g( `0 J3 Z0 B& R1 K% c& [
Multiply the amount on line 3 by the tax rate on line 4====5" Y- X: t8 h6 L7 p
Tax on the amount from line 2+ 0+ 6,232% G7 |" C7 z5 b* _
+ 15,371 }) }$ E# Q5 Y- B+ Q7 w6 Q( M
+ 27,2562 V" k8 K' H2 a! f$ m6 p E/ ^% S
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( l- C) Y2 n$ PAdd lines 5 and 6====7
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+ z5 V) J/ E3 ~唯有Alberta的个税是一刀切的:
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- [: m3 r- m% f7 O5 b# @# kProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +% T" v" q( B2 t
12.5% on the next $31,903, +" ^# v7 _$ k5 p% U3 r! q
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
3 ^- ^. G, t1 C6 N/ \- R; P1 _13.8% on the next $31,985, +
* {2 @3 N" R* z `4 m4 h16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +6 ?# m: Q+ W0 l5 i
14.95% on the next $29,590, +
+ y4 y9 ^' z* {" b6 }( ?- i16.67% on the next $33,820 +
9 V6 W. J7 e/ L4 j6 v0 g* ~17.5% on the next $57,000! x9 t3 C L' w, N0 k5 Z7 d7 y
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +$ u% L0 t9 @. i5 ^& |# s( k- ^
12.1% on the next $37,150, + a6 x! {7 i% e7 W- `" Y' T
12.4% on the next $46,496, +
5 h2 m3 H7 d! T12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
# v0 C) H3 t/ p' Z; d9 T. x9.15% on the next $37,776, +
* F8 s. l) j) @- l11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +0 T/ E" |4 w& s. z+ g0 M. K
12.75% on the next $36,000, +
- v+ ]4 }. D, ?# T2 G N17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
. c; J7 }; P5 m$ m$ r13% on the next $75,992, +
" v8 M. H: f u1 V. e& N3 M3 B15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
5 _1 q5 z! g7 m; P7.7% on the next $36,147, +
1 S: a9 z) S$ P: m8 B10.5% on the next $10,708, +
6 @; d' E8 m1 \3 K" D! A9 r12.29% on the next $17,786, +8 I; D7 A- I. ~4 h- `% |- g
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
5 D: A, b. @3 Q4 B2 H9 g9.68% on the next $41,544, +
9 ^9 z( C* n. p$ b) W11.44% on the next $45,712, +' f3 d. a I9 P" T; [
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
; l7 W' V7 Q: A8.6% on the next $37,627, +# d( W# o1 P. o
12.2% on the next $47,092, +
) `7 h, i0 g: _# E4 v14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. P; }0 X; o9 x. d/ n7% on the next $39,612, +
' Z' _( J* F+ u5 O9% on the next $49,576, +
- L" T& b1 F4 I' R/ X0 x11.5% on the amount over $128,800
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2 i! B: Q3 A# F3 v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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