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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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1 h2 R' R2 x* [% Y& U: zAlberta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。
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目前,联邦个税是阶梯式的:2 G7 q @( q T# V4 l! E+ O O) t6 G
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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 c3 _/ j7 B. i- W. B; XUse this column if your taxable income is more than $41,544, but not more than $83,088
0 h# `2 S! H; I! N/ GUse this column if your taxable income is more than $83,088, but not more than $128,800
4 ]0 z3 I. z: @! v: I: UUse this column if your taxable income is more than $128,800
; J2 r9 B+ _' I/ o' l$ w: q% s0 UEnter your taxable income from line 260 of your return1% g* ?1 n* u1 g7 T
Base amount− 0− 41,544
; b0 J9 X: ]8 r1 ]& J− 83,088
$ I6 ^2 ~! p9 l- M9 P− 128,800; y& ~/ L( C5 D! K% [
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Line 1 minus line 2 (this amount cannot be negative)====3! q: L& L; W" @2 d- O( [0 @ n3 z4 y
Federal tax rate× 15%× 22%× 26%× 29%4! j$ h! K7 M# {: q$ q% m
Multiply the amount on line 3 by the tax rate on line 4====5
* r: W8 W# L# h8 i# LTax on the amount from line 2+ 0+ 6,232! z5 P/ |. O( n3 u* k) w$ E! T
+ 15,3710 {; E4 ~" k% o" l8 ?/ Q
+ 27,256$ E+ y9 x1 \) H: _) p" Z5 K/ h
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Add lines 5 and 6====7
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, s% _! [2 }7 S2 C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, +; a! g7 O+ q2 ?9 D- h0 [
12.5% on the next $31,903, +
3 P$ k$ q; v' p. ?- Y Y2 L7 |; k* D* L13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
5 |! E; V8 {0 g$ \9 \13.8% on the next $31,985, +: @% S- K$ { x8 Z1 a2 s9 w
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
0 z2 ]7 l& R' M/ ?3 p2 \ k14.95% on the next $29,590, +4 O% _' O& l( h
16.67% on the next $33,820 +6 P! r& i3 n2 `2 E+ c
17.5% on the next $57,000
* {+ Z( k" w- W21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +0 B' g1 F9 B* G$ d. x! b2 r8 k1 r
12.1% on the next $37,150, +9 A8 q1 a8 w3 y8 x. }, v' _6 B
12.4% on the next $46,496, +5 F |/ e) d1 S
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, +
q; N% S7 k' \$ a8 L9.15% on the next $37,776, +( V! }4 e' o( f4 M+ ]7 f
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
/ t3 H' s8 A5 I0 @! d12.75% on the next $36,000, +) O: S- w* t! w* j7 x ^0 W7 W
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
r0 V& v6 K! A* s% f13% on the next $75,992, +$ V1 h6 M: k3 P$ s3 h: K# I8 O" e
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +5 }$ ]+ K F3 E! t( W& K
7.7% on the next $36,147, +, d) [3 O. N# A- ^6 g" M0 j- I: I
10.5% on the next $10,708, +' \7 S$ F! u9 k$ P6 @
12.29% on the next $17,786, +4 o- C5 @! W7 Y4 t7 r% B2 n
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
5 j6 ^; q+ H" y2 a! L% a6 X8 N9.68% on the next $41,544, +
. o" `6 G! w* _! `" E' W. K11.44% on the next $45,712, +: p* K3 Y/ q* W0 k7 k. B
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +/ s6 c+ }9 }# m3 J- E; B
8.6% on the next $37,627, +
; I8 Y$ o ~1 E1 Q$ e5 H* s12.2% on the next $47,092, +- h( |. ^2 c3 o9 U7 Z' g
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +) y, f5 N& V1 G
7% on the next $39,612, +
9 m; g5 h" e2 I) ?% F$ U8 e9% on the next $49,576, +
$ ]3 N) u) G( ]% O, C1 e# ^* u11.5% on the amount over $128,8004 Q/ w* z+ F- v: ^8 `0 `; T
2 d3 ~( e, N' a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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