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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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5 C8 \0 }$ c7 G. o. _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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" `* n* G+ T% }( ]% Q, p) P% R. Hincome tax,本来就是杀富济贫。Alberta 10%一刀切。* ^% F' [# S6 R8 R' V( |
- F: P6 Q; G9 t J5 v/ e7 N目前,联邦个税是阶梯式的:% `7 O% Q* E6 S% G
! ?8 ~6 x9 O( F) |8 l7 m' m3 @& iFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
6 |8 f" C# `. BUse this column if your taxable income is more than $41,544, but not more than $83,088
# i" k" }6 X2 x) c" n! |Use this column if your taxable income is more than $83,088, but not more than $128,800* j3 l5 l: Y: q7 {& d$ `% \* W- }
Use this column if your taxable income is more than $128,800
& } x$ N& T# y: E: lEnter your taxable income from line 260 of your return1: j7 X- E% M( e7 Q
Base amount− 0− 41,544$ C, N4 y7 L: X+ m) z! B. ] N
− 83,088
: U$ f( ]6 [ C− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
1 L# V% W4 |+ g6 I$ q4 AFederal tax rate× 15%× 22%× 26%× 29%4" _# K. S$ z, m8 P
Multiply the amount on line 3 by the tax rate on line 4====5
; [& o9 u1 o: L5 Y2 _' tTax on the amount from line 2+ 0+ 6,232" I2 {' |% T/ D
+ 15,371
: t0 L0 ?0 G/ w5 N% V+ 27,256
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Add lines 5 and 6====7
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2 |3 K, U4 f4 T5 z% j+ r2 e/ a) r唯有Alberta的个税是一刀切的:0 ^' P$ X5 l" C; W* p: G
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +; h. Q c$ m- J
12.5% on the next $31,903, +7 E" c1 J" p& B% Q$ q
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
0 g" Q, Q" b. y# }" R+ S13.8% on the next $31,985, +
+ {. L( x% U, |6 U2 p, o. @16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, + _1 r5 _: Z# ~- p6 {" E
14.95% on the next $29,590, +) i% g5 e8 E" k3 G0 g" D+ A
16.67% on the next $33,820 +: E4 M4 E+ y4 W5 D8 H' R- P
17.5% on the next $57,000
$ ?2 Y' T! u- g' n21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
# V# u% P5 J, h12.1% on the next $37,150, +) D: H: a* M% V# m/ _" h
12.4% on the next $46,496, +
. x/ m4 e6 t8 F5 i/ s% t/ d4 b12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
9 R3 }$ h" Z* Q" W4 Z' ~3 K2 \9.15% on the next $37,776, +
: w5 M" ^$ U% X11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +. A4 f5 D2 T2 ^
12.75% on the next $36,000, +$ ^' l# e% \" C5 |1 y
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
' l7 T1 u1 \! A5 v13% on the next $75,992, +9 @; h K9 {8 Z/ p, n; Z! R7 L' {+ [
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
( Z; m4 t5 Y$ R4 M# Q- U$ I, Q7.7% on the next $36,147, +
9 v+ ~' A4 P0 j" ?( o5 V9 H10.5% on the next $10,708, +
5 F; z: j/ n) L12.29% on the next $17,786, +
* h6 ?" D% w; K0 s) n# Z14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +$ e0 m$ B. N+ z% F O
9.68% on the next $41,544, +4 G; ^ V& [. O' F: T3 Q. e$ D
11.44% on the next $45,712, +0 b n6 a& N5 J. t2 g0 V( b! W; }
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +" G0 q* G2 {; {. b. h _+ u
8.6% on the next $37,627, +
/ I0 \0 a, l( L4 [+ H* @12.2% on the next $47,092, +
" S* b5 Y" J% w" G$ C; A14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, ++ _3 F4 [9 r9 d& F
7% on the next $39,612, +; c& G, T; T6 T6 Z. d9 G- n" r
9% on the next $49,576, +- o( q9 U- y( N8 h
11.5% 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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