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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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2 K9 ~, H; `: 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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income tax,本来就是杀富济贫。Alberta 10%一刀切。( B- h8 w# Y6 R K) F) {" M
- q; e: P, p' M: ^$ P W: L+ K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
( `# r9 _: ~5 ~/ u( j3 e" Z8 }Use this column if your taxable income is more than $41,544, but not more than $83,0883 ]" u/ ] g O1 D
Use this column if your taxable income is more than $83,088, but not more than $128,800; q% `( i! V. p8 w6 N6 l
Use this column if your taxable income is more than $128,800
/ b3 _) y M3 s) SEnter your taxable income from line 260 of your return1
7 @" l, X( y4 v2 bBase amount− 0− 41,544
) I4 w E' N; H, N% {# e− 83,088
t S( B3 O C( x− 128,800) k: w% e- K9 o
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Line 1 minus line 2 (this amount cannot be negative)====3
) y: Q( f3 W+ l, b4 {Federal tax rate× 15%× 22%× 26%× 29%4- v* _) e1 ?1 W# Q8 e2 \$ W3 k
Multiply the amount on line 3 by the tax rate on line 4====50 m- z- e2 V/ } ?5 t% B6 m
Tax on the amount from line 2+ 0+ 6,2322 t! U7 i4 P f1 \8 V6 I4 d
+ 15,371/ f! w" m5 L' _/ S, U
+ 27,256" l) g8 d( {5 v- o8 z$ [ n8 Y
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% D7 r1 ^2 _ V# d- F! ^Add lines 5 and 6====70 |+ E$ h& U. w! n; n* ^5 `8 W& C
( T5 ^! c9 |- `' r唯有Alberta的个税是一刀切的:
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; P/ Y4 h j6 |, _Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +6 N$ M( T3 |: v4 `
12.5% on the next $31,903, +7 {; C1 N. _$ M7 ?) M8 ~
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
) m! U; Y+ ?2 x13.8% on the next $31,985, +/ l( b/ ]" h, n) M8 \" z
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +9 Y2 a2 c: ^& o/ U N1 R
14.95% on the next $29,590, +7 k" D0 D- d$ L2 F. U1 i% y. w; M7 N
16.67% on the next $33,820 +. ^0 N$ q! M& X# a) Q
17.5% on the next $57,000
! j1 t N) S) U6 W. `21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +5 M4 E4 Z" N$ Q/ Q9 b+ N, x$ V
12.1% on the next $37,150, +
0 o4 E! @/ b, l: r5 s- s12.4% on the next $46,496, +
+ E+ C- t- U( Y' R12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +% H' L H4 M0 G
9.15% on the next $37,776, +
7 v+ Y E3 K3 [2 f0 n11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +9 t" m. m) V: F7 X. j0 |+ l- k
12.75% on the next $36,000, +# W" Y, d1 L- o
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +& v2 Q1 O0 e: x, W& h+ x5 C+ l
13% on the next $75,992, +
# h, j" q8 T" n; k/ b! ^6 l15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
2 Z2 r' ^- Z8 H7.7% on the next $36,147, +
! W" o5 B& K: T" u7 J# Y& l10.5% on the next $10,708, +* @, c8 f7 H+ @: L
12.29% on the next $17,786, +
2 l( o5 U. y* D& f, P14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +5 i5 t- W9 b# a1 B6 V1 c
9.68% on the next $41,544, +
* \* s" ]0 f: v8 m7 p. a11.44% on the next $45,712, +5 F" @- o6 R1 q S
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
& t- n/ U5 s* [8.6% on the next $37,627, +
) c, [- m \9 t+ y( b. A# {12.2% on the next $47,092, +/ x5 ]/ h! J k8 z' O
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
2 Q* @( j7 R/ Z' h+ E# l$ T( `7% on the next $39,612, +, N; H# K. f) D* G7 @! d' K
9% on the next $49,576, +6 C, x+ e I* w z+ p: R# ~, t
11.5% on the amount over $128,800/ @' R9 c: w$ 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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