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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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0 u5 S9 U" F& ?, Z; K) z, O6 DAlberta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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/ J v1 ]% H* E/ h3 B0 @" Bincome tax,本来就是杀富济贫。Alberta 10%一刀切。7 z# G2 @. l$ F% V/ S9 N
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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 less) I9 Q3 \4 P" s! o4 i" f8 K3 }% t
Use this column if your taxable income is more than $41,544, but not more than $83,088
) P- W3 G; R0 nUse this column if your taxable income is more than $83,088, but not more than $128,800
* C" p- _- u9 C. s* [$ gUse this column if your taxable income is more than $128,800. j; }6 q" F+ z8 H" ~1 n% u0 w3 ~: ]
Enter your taxable income from line 260 of your return1* p# ~# k% r& N
Base amount− 0− 41,544# \5 f/ L/ s T- r. @0 H
− 83,088% v; i' A% C$ b# m E+ O6 d# r
− 128,800
+ @1 m1 H* w- u3 s1 Z) ?5 N2
4 `7 x7 L) o( \ rLine 1 minus line 2 (this amount cannot be negative)====3
3 Z- K) s) y( sFederal tax rate× 15%× 22%× 26%× 29%4
4 Y" i& M+ R1 G9 O5 d. PMultiply the amount on line 3 by the tax rate on line 4====5
8 `. @, l- v5 W, q. K# BTax on the amount from line 2+ 0+ 6,232! a: Y7 U j/ y
+ 15,371
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+ ?- d4 h+ H% u65 z8 Y5 C! {5 j, o* @1 i: o3 e
Add lines 5 and 6====7
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1 u c& U$ ^, u1 q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, +& p8 C8 v, Q2 `3 y8 t
12.5% on the next $31,903, +0 n) K" S5 a g% E
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +% a3 v* u9 B$ F
13.8% on the next $31,985, +
8 M4 a5 Z6 ]- \/ ~16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +# V; X& m6 j2 Y; h
14.95% on the next $29,590, +2 V/ N' P# ]: Y" U9 e" @
16.67% on the next $33,820 +
. q- Z( u; R+ m6 d6 |) u4 @17.5% on the next $57,000
5 o4 H9 j8 T4 u, w/ Y21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
4 g7 L9 e; y0 l- a8 D* X12.1% on the next $37,150, +
* `5 |& l% i/ n+ m1 q# o# [12.4% on the next $46,496, +
4 G0 R; Q& k# _+ K& |1 V12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +4 d! `) v; a( ~% q# l# Z* T' p5 k- A
9.15% on the next $37,776, +4 G+ B$ ?# k; S+ S- ~( X( X/ {
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +& a9 M: W. s. E/ r# @6 h
12.75% on the next $36,000, +
2 E1 a. A) f; c7 O17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +& a+ _! i0 ^; F! S3 ~' K, Y
13% on the next $75,992, +
% ^9 H' j$ ]' P6 ^! f5 \0 A15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
" v! p3 K2 j7 o) f, Q7.7% on the next $36,147, +
5 U7 f; b# R# K, f; L* D+ [10.5% on the next $10,708, +( k- a" i) e$ ]( Y o2 B1 |" Y
12.29% on the next $17,786, +
8 T2 h J( _* M5 a; c14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
4 p* _+ l; S9 }8 x# l6 N9.68% on the next $41,544, +
% U9 K! c* g' [, X4 w11.44% on the next $45,712, +! _$ y8 X2 _ J
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
% y1 S1 `$ a: k8 q8.6% on the next $37,627, +( W1 A5 n, j# X( k3 H5 C
12.2% on the next $47,092, +1 j& r: n6 {- n% E8 C5 I
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
$ \6 n2 M0 o& o& _: f7% on the next $39,612, +/ t' r8 _2 ~& M! s' ^2 Y, |" B8 m
9% on the next $49,576, +
" o+ J% t# s G1 |$ p) c1 e- O11.5% on the amount over $128,800
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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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