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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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; t3 S3 b( e+ L, `; R" CAlberta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。" q: G8 {6 P; d) s7 ^. ]2 e
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目前,联邦个税是阶梯式的:/ c4 x# \- k2 R6 p y
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less; ?$ o5 v! }9 d- g+ Y
Use this column if your taxable income is more than $41,544, but not more than $83,088
8 ?4 W: z8 |0 I3 _7 { ZUse this column if your taxable income is more than $83,088, but not more than $128,800) `& ~0 B% Q5 n
Use this column if your taxable income is more than $128,800
3 c/ b+ s% T! ]; I9 G& [Enter your taxable income from line 260 of your return1
3 P% X) v- P# Z3 j% D2 h/ u' BBase amount− 0− 41,544
2 j/ |8 y* I/ B− 83,088* K6 \6 e0 u V3 e+ Z+ j* i
− 128,8006 ]0 J5 z7 Y$ \, [6 O5 j
2
+ c' k) q$ @, Y2 V1 J6 jLine 1 minus line 2 (this amount cannot be negative)====3
+ z" x9 |" o$ Y8 W6 PFederal tax rate× 15%× 22%× 26%× 29%4
+ t2 \$ |8 A. f7 B! b1 |( K+ s mMultiply the amount on line 3 by the tax rate on line 4====5
8 G7 D/ K9 Q6 S5 `* I$ p. QTax on the amount from line 2+ 0+ 6,232& g& r$ U9 t( b6 L/ \7 X
+ 15,3718 P+ f: R" R- q+ y& p0 O- h
+ 27,256
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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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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +9 ^ I6 q2 F5 a1 G, ?
12.5% on the next $31,903, +$ H& D' `% o# T1 m6 \( E
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
2 m* n9 |" g/ d8 ^/ h- l: M/ A9 r) Q13.8% on the next $31,985, +% }: N: S8 [/ a9 Q8 W
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +( d4 j/ v4 J H+ R& n$ x" m0 ^6 A. q6 @9 J
14.95% on the next $29,590, +/ h. d# Z( v- \9 _* a8 l
16.67% on the next $33,820 +3 j4 r ?8 v) ~4 L" E
17.5% on the next $57,000- u4 a" h7 f; F
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
+ R; P8 g9 f/ z9 [12.1% on the next $37,150, +
: a. B% E- v3 y9 B12.4% on the next $46,496, +
! `1 d: O" r7 n) H12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
4 X# l0 s$ w5 p' k7 R( A' [. k9.15% on the next $37,776, +
# ?1 |. a' N O! R$ f2 |3 r" D11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
* D: i/ j5 R6 {# _3 v12.75% on the next $36,000, +" s/ ~' F7 O0 D
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
; [8 `' O# A! ~+ ^ u5 ^13% on the next $75,992, +
2 F7 D' Q% u) p2 x8 w0 p1 I15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
& w8 [1 c1 p; k" |9 j! L w7.7% on the next $36,147, +
; h. r9 H% k/ b10.5% on the next $10,708, +4 ?" A% w) a4 X. P0 Y. h4 |
12.29% on the next $17,786, +
! |/ G- L! P) ^- ?1 T14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
6 |! D% y! M# y% g2 S+ [9.68% on the next $41,544, +5 P K# h1 {5 i' I, J7 W6 Q
11.44% on the next $45,712, +
p5 e+ T& u3 Z12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +# |9 M v' p1 B/ b& ]4 M
8.6% on the next $37,627, + p- M8 n% {& V' J5 U0 s$ }
12.2% on the next $47,092, ++ E( F$ N" b# C. d, P
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +' }. x9 s9 x. w# U$ A! t1 i
7% on the next $39,612, +
/ f- p3 ^, Y/ ~" N) h9% on the next $49,576, +" ~* Y! c1 c4 a
11.5% on the amount over $128,800$ B* H/ w# c) s; o2 ?. v
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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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