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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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, `" H w: O& m) M2 Q" j! @' UAlberta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。, S( B) V% b& D
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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
2 R% y2 y& O( x4 KUse this column if your taxable income is more than $41,544, but not more than $83,088
# P( }2 o- L- PUse this column if your taxable income is more than $83,088, but not more than $128,800
- [ {& i3 v, H8 h9 Q p$ r) RUse this column if your taxable income is more than $128,800
3 u) O3 _& [& V" Y+ WEnter your taxable income from line 260 of your return1
9 ~& m1 I8 X5 \, ?7 kBase amount− 0− 41,544) A/ t" s$ X! {6 b
− 83,088/ c1 d0 U# P1 X. H E9 N. t- u4 @& [
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3* y/ e; a" ]; v: O
Federal tax rate× 15%× 22%× 26%× 29%4
$ J* P& h! p% Y4 ^; M3 @" ~1 z. zMultiply the amount on line 3 by the tax rate on line 4====5
( @* h2 g( H* p+ }3 t4 mTax on the amount from line 2+ 0+ 6,232+ u* W8 V' f# p& f
+ 15,371
" ]- z; i" ~0 P" A8 s' j+ 27,256! q! X" R3 s# ] L( e; X
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Add lines 5 and 6====7" `* T, r' L0 [, r4 ^9 D9 O" @
9 ~" E* ?5 ?% _5 w1 ?5 d唯有Alberta的个税是一刀切的:9 a! N2 ]% c+ n
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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, +9 D# X8 I F2 P" T! v
12.5% on the next $31,903, +
$ y) b Q7 ]2 c2 m13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
6 b* t( w2 k+ B0 M3 D3 s3 A; s13.8% on the next $31,985, +
3 l$ k. \" d2 `8 o, y16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +& }' Y& z$ }" m
14.95% on the next $29,590, +: r7 y% H5 y% G# }7 q1 `5 F/ |
16.67% on the next $33,820 + b4 \( R* H4 n! M3 I% [2 Y r
17.5% on the next $57,0003 l' X8 @& \8 t& J) v1 Q' Q
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
- B5 ?8 C/ g; t12.1% on the next $37,150, +
: M; w3 i% U. `12.4% on the next $46,496, +
: Q* C' W$ D8 Z# F" A- q% _. t12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +& r4 E2 K- t/ }/ x h& n
9.15% on the next $37,776, +7 K" B- T+ u& @4 T/ I( E
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +8 u9 _8 Y/ D- j9 { [
12.75% on the next $36,000, +
0 y9 t" i! v k$ K17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +/ ]7 J9 Q% X' y* S. I+ D
13% on the next $75,992, +
% \( S# t1 v* ~/ z/ ]2 A& x15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
( ?: ]3 \. K) g% J) H7.7% on the next $36,147, +
5 W4 f+ R5 [/ E9 T8 F10.5% on the next $10,708, +
: E' c% v, m4 j! p" h; [7 m8 d) `12.29% on the next $17,786, +
0 L1 ]7 |& u; l$ Y14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
; X' D1 |9 {0 n: V1 a; ?9.68% on the next $41,544, +
k9 `- Y! w) m. S# W; ~$ n M11.44% on the next $45,712, +3 n; ^; V4 b" q. |1 n
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
0 x' J6 O4 H s8.6% on the next $37,627, +
! r5 ]( t( ~- J* [ g( V$ r* m6 w12.2% on the next $47,092, +/ ]/ C8 t0 \+ Z# O& X
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +9 Q# c9 x, s7 y' ^& b" e% [
7% on the next $39,612, +
* d( i0 M% ]7 t9% on the next $49,576, ++ b+ r4 l6 v1 n, `* r
11.5% on the amount over $128,800
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+ |/ S, ~( c T* B- D( b5 }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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