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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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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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3 S) t% @( I. ]$ L% gincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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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! G0 @9 n6 v3 ?: a; R
Use this column if your taxable income is more than $41,544, but not more than $83,088
: r8 L! A, B- ?' ]+ _. l7 h) uUse this column if your taxable income is more than $83,088, but not more than $128,800
& p1 P D1 l2 OUse this column if your taxable income is more than $128,800; ~6 y" |. @. {2 w6 @0 I
Enter your taxable income from line 260 of your return1
0 f2 \) E4 K8 n& I, V8 |# wBase amount− 0− 41,544
- d1 L4 o: A5 L' ~+ \- w− 83,088
8 d5 i4 \# n/ {! ~* i0 d: e/ x# m− 128,800
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' w) V1 d# o* j6 i& Y! aLine 1 minus line 2 (this amount cannot be negative)====3
9 z; L4 D* e) S4 m1 J( C7 ?Federal tax rate× 15%× 22%× 26%× 29%4$ D% `/ \: X9 ?& F0 K
Multiply the amount on line 3 by the tax rate on line 4====51 \9 e1 K! e$ x6 C0 k% ^
Tax on the amount from line 2+ 0+ 6,2328 C' J1 L- D% B; Y+ W8 O! {
+ 15,371
$ \# k2 y9 n! y: Q+ 27,256
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$ h5 S% c/ G3 f8 I( gAdd lines 5 and 6====7- W+ g! V) }2 S. Q4 U1 |9 I% q
E6 Y* o! k2 f# n唯有Alberta的个税是一刀切的:: I* u. v! @: o6 E' w- y5 x3 k
, c5 W" @% n) M$ Q/ QProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +" E+ Y L7 Z k) B
12.5% on the next $31,903, +
; {# x3 }4 y3 \+ G13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
1 D- N$ Z( S9 h3 L13.8% on the next $31,985, +, Q2 f0 t4 k' ~* B$ I7 f
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
3 O9 S& I7 d& M L# Z# V3 O7 C14.95% on the next $29,590, +
$ y/ l% X& k$ m1 l2 I16.67% on the next $33,820 +( |+ O, s+ {9 e$ j# F
17.5% on the next $57,000
& F/ O; f4 x* Q1 {* A21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +( P1 k# S" U9 g# U/ u& G
12.1% on the next $37,150, +
* G) y# Z( ?; E6 ?12.4% on the next $46,496, +
* R) |. g' G8 L7 s3 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, +
T* ~5 p1 T1 E0 ?9.15% on the next $37,776, +' `- R4 s, W8 L) b& ^) ?
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +/ g' K+ r4 e H3 s5 o
12.75% on the next $36,000, +
+ N( V0 W+ D& v17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +4 g7 N8 O. P# ~, V8 n
13% on the next $75,992, +' g* u3 V! P& O- u2 I1 {) b9 _
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
! u; J, U3 f0 ]) N; ]7.7% on the next $36,147, +
8 i, P# \& [% a' F4 t10.5% on the next $10,708, ++ i8 v8 h' w3 z- n
12.29% on the next $17,786, +
0 @ O+ G. Z. q: F, O14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
8 x8 G7 U1 \/ S; F* O8 w9.68% on the next $41,544, +
, E( {: f% a( x4 m' t3 R3 c11.44% on the next $45,712, +
o. H' w; r( t0 S8 i; i5 _12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +0 C& U: j, v+ g4 n& L3 Y2 F$ [* b0 |
8.6% on the next $37,627, +
9 b* H x: e; T# a" _12.2% on the next $47,092, +
7 a5 S. l& e% ~, `- ]" U6 u+ J14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +) [/ @, l/ u1 z) D3 T) P
7% on the next $39,612, +
$ [( E% B4 w& Z9 z+ ^1 F9% on the next $49,576, +
1 V. ^- k+ P& ?! i4 J$ G- n11.5% 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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