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本帖最后由 翠花 于 2011-3-15 23:51 编辑 $ [/ K6 d/ n' @) {# {) C- V9 D
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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。
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7 P$ b' I2 L [7 Bincome tax,本来就是杀富济贫。Alberta 10%一刀切。# g% W! b3 V" r0 N
4 u, n |( `3 m' V目前,联邦个税是阶梯式的:
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4 h5 G5 J- ?' E R! WFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less' h. R s5 F8 f
Use this column if your taxable income is more than $41,544, but not more than $83,088% ?1 P, V2 C$ G
Use this column if your taxable income is more than $83,088, but not more than $128,800
4 o9 d$ k: d) PUse this column if your taxable income is more than $128,800
" x5 q5 Z* z" s, q9 ?, r( j KEnter your taxable income from line 260 of your return18 N( Q5 ^# ~ j5 c; H
Base amount− 0− 41,544$ u$ J* y: Q) m' I/ \3 ^
− 83,088
& l1 L: @& i' k− 128,800; z3 _4 R, p# a; y) y
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Line 1 minus line 2 (this amount cannot be negative)====3
+ v1 y" V" Z% R: k5 ?' v5 V# OFederal tax rate× 15%× 22%× 26%× 29%4
+ h m) c& k* D* OMultiply the amount on line 3 by the tax rate on line 4====5- {) H v' i( ~
Tax on the amount from line 2+ 0+ 6,232
, s$ x- t- j/ @% }& y" [+ 15,371
9 B1 m A- G) v( e+ 27,256' y3 }- K0 J( N I9 W
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Add lines 5 and 6====7( L! ^4 X: a, {0 Y- I5 E+ w8 _: u
3 P4 r6 I( V( i8 @: Q5 K: k唯有Alberta的个税是一刀切的:
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. r7 ?# N8 I8 ]7 J/ R& oProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
8 n$ R7 R. i1 Y2 w$ O( k12.5% on the next $31,903, +$ v, o* @2 h9 i+ |9 i/ B, w
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +' X8 l: b) d+ n3 ]
13.8% on the next $31,985, +9 W1 E! F( _6 f1 |( G$ x' H! \
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +. w+ D1 w; q% O$ Y F
14.95% on the next $29,590, +8 Z! L( g5 s" ^/ Y, \' y5 Q
16.67% on the next $33,820 +
% p1 M9 v5 @2 M$ w7 x) ~5 s- n17.5% on the next $57,000
x* k1 c5 d; S- }0 {21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
; t/ f$ [8 \, b/ }! p+ b Z12.1% on the next $37,150, +5 w1 O2 F7 F1 Y2 t( Q2 ^
12.4% on the next $46,496, +0 h( Y( s/ `% C2 U3 y( g! 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, +" r& Z: ?* K) [1 Q" ]
9.15% on the next $37,776, +
( W4 G7 t9 a/ f @3 x4 N% D3 F% Y11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
0 g% A& i' ?# A. f3 {9 X12.75% on the next $36,000, +" x) g+ N5 @0 {% S. J
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
# m/ S! t! P/ l9 }+ Y; c, Z13% on the next $75,992, +
, X4 d2 F( P+ i$ V' P4 [% g15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
- W' J/ o' F" a7.7% on the next $36,147, +
* a4 E( N- s/ P* Z$ \$ a10.5% on the next $10,708, +/ S; V; J$ r; {$ m
12.29% on the next $17,786, +
" W, z+ F5 D! m7 k+ a14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
+ h- i- @# @$ @" `# i z* a5 g9.68% on the next $41,544, +% d6 k- p! p" T: Y) @$ R M
11.44% on the next $45,712, +
! [0 O/ I1 @: \ f% j9 U3 S6 A1 B12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +: c, u: a( H2 k( B0 M# K. r8 M
8.6% on the next $37,627, +" g- ]7 i) N) D
12.2% on the next $47,092, +0 G4 X: }: p; _% G3 ]# ~9 T/ }) ?
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
' K8 \ D: e# x2 o( v7% on the next $39,612, +" I6 D) Y( R" p: j2 K- K
9% on the next $49,576, +
! ]1 T- n: a7 @! |11.5% on the amount over $128,8006 Y' S2 z! p. E. Q4 s
+ @) Y" o6 q! H$ R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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