 鲜花( 150)  鸡蛋( 0)
|
本帖最后由 翠花 于 2011-3-15 23:51 编辑
' k' X1 e( w. D% n& P2 D3 Q4 u
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。
! }; Y: D2 m0 B6 S' I5 I
) B# c! h" F. s- l4 Iincome tax,本来就是杀富济贫。Alberta 10%一刀切。
1 Q9 K) R8 E- X6 @/ Q3 r. g/ g k3 C! j4 m
目前,联邦个税是阶梯式的:
3 x, E$ [) l+ l9 N) h
+ s# [7 u) t" y# y BFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
! h$ K0 W6 U% g4 PUse this column if your taxable income is more than $41,544, but not more than $83,088
9 e+ |7 c7 k; j5 S bUse this column if your taxable income is more than $83,088, but not more than $128,800& Y# A- ^) h$ B, B& u
Use this column if your taxable income is more than $128,800
6 o; @3 I' Z+ cEnter your taxable income from line 260 of your return1
. G6 U( }/ E/ T- u5 JBase amount− 0− 41,544# K" S$ h: g: _/ u! v5 g
− 83,088
1 ^" F3 G* T) A& U) W$ _" h− 128,800% u% S* k; _1 u4 H7 B' R
2
) V% ^/ R9 |1 i& T% P1 O- ]. {9 vLine 1 minus line 2 (this amount cannot be negative)====3
, j: S- W! `& w2 v" P. B6 ^! [5 cFederal tax rate× 15%× 22%× 26%× 29%4
" R# u: `3 S, `( G3 q$ PMultiply the amount on line 3 by the tax rate on line 4====5
9 ^8 {8 V; |/ `+ B+ |3 JTax on the amount from line 2+ 0+ 6,232
6 W& N; G1 K; j- j# V8 [+ 15,371( X- j8 Y; B1 Q- K( e
+ 27,256
' M1 i* m: _3 x. p: }60 z$ Z, }7 @; M
Add lines 5 and 6====7" B2 J Z' y3 ~( g0 Z: {4 t j
* `4 `# G- V; X4 P* a: ~' N1 [6 h7 }: a
唯有Alberta的个税是一刀切的:. N q4 o( g4 A+ p5 W
2 t9 o3 P/ `, \7 d3 YProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +9 ~9 g7 e: v8 B9 P; `
12.5% on the next $31,903, +
. S2 ?( H: w6 ~- N2 P) @4 Q13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +) a: O/ @5 K: x6 [9 [& L F ?
13.8% on the next $31,985, +
/ f& |1 N9 x8 A9 K3 f16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +5 l7 G, f+ L* L7 h' X3 |+ e
14.95% on the next $29,590, +4 |# h, s! p$ z+ Q+ ^0 j0 d
16.67% on the next $33,820 +
0 e O5 Y! ?1 [5 o) z; [( T$ N17.5% on the next $57,000 C- _7 y& q- @ `
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
5 b4 L U- F4 V R9 O+ a/ @12.1% on the next $37,150, +9 y) M u6 z3 |$ Y
12.4% on the next $46,496, +
" w0 ] I0 r% ^: c5 z9 c12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +' y( p9 O' q! r& ]8 V
9.15% on the next $37,776, +
8 v ~# ?% E$ Z% [7 L11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +9 u! B$ M1 Y- Q3 ]
12.75% on the next $36,000, +
; G! X( [. g$ r9 Y$ `% o: N17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +0 k. Z- k V4 u% k! T. @
13% on the next $75,992, +1 L& d" _7 v9 \' G/ w3 I. B( s
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
3 A; `, C, W* s7.7% on the next $36,147, +
1 q7 h( f; l; ]6 J. h6 `10.5% on the next $10,708, ++ h& M( e; u5 h/ D4 \, h) u4 ?
12.29% on the next $17,786, +
) P* @. h9 J y4 u n14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
+ V( p2 p$ @+ D5 d4 m8 j% a. t% M9.68% on the next $41,544, +& v0 k+ T; L6 b* x+ e1 `/ T* c
11.44% on the next $45,712, +
' B1 }& z+ Y ^12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +9 k# n# ~ k6 z: X- Y* H) `
8.6% on the next $37,627, +! V$ v2 E. T* {4 p2 q
12.2% on the next $47,092, +5 Z% P3 S+ V$ _: ~& X) m! w: W9 X% n
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
' ~6 _. B8 O s/ Q6 v0 k5 w7% on the next $39,612, +
- H2 g/ P7 I, [0 S9% on the next $49,576, +0 j' P: f9 p% }. G% u% ]* r( ?
11.5% on the amount over $128,800& Q+ {: `3 T* k; _
1 K. W9 z) n/ i7 h8 h% I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。 |
|