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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。- |, t6 c$ ~/ b
5 Y. O- ~8 l% m1 P7 Tincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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1 D. |: k, g3 t N/ t, E目前,联邦个税是阶梯式的:' l' h: E1 z$ _7 F* X' `
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
: Q4 V7 p" r: o) G7 \- E' fUse this column if your taxable income is more than $41,544, but not more than $83,0887 y! N3 L+ @' c
Use this column if your taxable income is more than $83,088, but not more than $128,8006 Y/ m1 r8 g# _4 }# ^/ s
Use this column if your taxable income is more than $128,800
: n- c1 n0 i& Q+ _: LEnter your taxable income from line 260 of your return1
% @1 S1 ?7 M8 g2 ?+ XBase amount− 0− 41,544
0 P& k5 u5 O$ `( c3 M! {− 83,088
. H+ D6 \; _% }6 V/ [* U1 U, C− 128,800; B+ c+ ^/ f" j5 U+ U6 [1 u
2
1 N1 ^+ l; \0 y5 b1 PLine 1 minus line 2 (this amount cannot be negative)====3
7 u1 l2 n |3 {1 kFederal tax rate× 15%× 22%× 26%× 29%4
# X+ F4 X* g8 q0 T. rMultiply the amount on line 3 by the tax rate on line 4====5% a+ E9 [- T9 Q1 p0 L1 E
Tax on the amount from line 2+ 0+ 6,2321 d" ~) x4 q+ E8 T/ y# G
+ 15,371
! P" y9 Y" z. T) Y4 E+ 27,256
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# k6 l3 r- o9 O- jAdd lines 5 and 6====7, E! C! D. r- E( e! a1 s
. ^/ M4 j) J& a- }, k唯有Alberta的个税是一刀切的:! l. w# E6 c* z% O* _' u
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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, +
! N: _5 z* Q" o6 Z' K J12.5% on the next $31,903, +; ~3 W: G Z* z
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +; X: X$ |6 o' z% e, i! S
13.8% on the next $31,985, +$ Z' N$ a+ V; o# W( f6 i- l
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
, p2 G/ l+ C L9 T; D: J3 C14.95% on the next $29,590, +
7 _' s8 k# C7 i2 L: \8 ]9 y1 V16.67% on the next $33,820 + T) e1 V7 `- i& g( W
17.5% on the next $57,000
) L& k7 Y% L& y! M21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +7 R. }& J! W, E! w' k
12.1% on the next $37,150, +
/ Z3 V% f9 h3 Q$ ?- O12.4% on the next $46,496, +
* s; S" ~0 j3 E0 ?# g: f12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
, w7 l+ F2 E+ ?8 S9.15% on the next $37,776, +
* e6 ~- z" e+ E! H. x [11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +7 a, P' c4 _% J, A- h- K9 e0 d
12.75% on the next $36,000, +
' ]2 P* T: v! @/ v, {17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, + o0 G! R4 v8 s5 S" x0 d: _
13% on the next $75,992, +
8 S4 {/ j1 o" D% h4 ~- C% p$ D15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +1 s+ R7 R: Z6 O: j( x
7.7% on the next $36,147, +
2 b# v# L( S; Z! V/ W10.5% on the next $10,708, +0 B) C- i7 ]! G1 J
12.29% on the next $17,786, +& j* [3 B; e+ w- N/ C6 w3 Z* F+ C
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
7 _& E. ^( F$ u2 U* T" d6 L9.68% on the next $41,544, +
/ [+ @" ]0 L/ n: Q- ^- D7 J. x% O11.44% on the next $45,712, +
/ T. i0 U3 Y* D! z5 t' R2 o( D12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
' T0 P2 n s% n+ S+ `. ?8.6% on the next $37,627, +
9 Q6 L3 `" h7 t9 o12.2% on the next $47,092, +
. Y+ n5 U8 v/ k14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. _; O" O0 g" U8 I7% on the next $39,612, +
- d9 k" d# `2 V( q+ n9% on the next $49,576, +
$ ~4 C& B r4 j. j# @11.5% on the amount over $128,8008 C* K' L, R9 f- U# m9 G" V( O$ t
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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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