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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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9 I" l$ B( P9 f- S/ `. _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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. V: {( |% s6 N* {- d% L, H$ b$ O' d& Fincome tax,本来就是杀富济贫。Alberta 10%一刀切。" R$ a4 n$ H5 d9 a# s& u$ g
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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
6 z: z& h; i* j I( q% Y) u4 OUse this column if your taxable income is more than $41,544, but not more than $83,088
1 \" n" g. Y- |' `1 {2 ]! YUse this column if your taxable income is more than $83,088, but not more than $128,800& T: I/ R/ Z0 K" x9 g& C
Use this column if your taxable income is more than $128,800+ G g+ g2 X" _) [, H
Enter your taxable income from line 260 of your return1
$ g4 [1 R5 z5 [/ S4 v; z( iBase amount− 0− 41,544
# q- C# p( K" \% F; n− 83,0881 ^6 D; O) |# Y( a: A
− 128,800& [: M* }( k E& P+ }+ |3 t
2
( u0 `7 F7 k# \$ mLine 1 minus line 2 (this amount cannot be negative)====3
1 v& k3 A1 c# b2 o1 BFederal tax rate× 15%× 22%× 26%× 29%4
( X4 j; B2 s/ F/ o p$ r! n2 |, MMultiply the amount on line 3 by the tax rate on line 4====5
4 [$ F0 f* }4 D/ U% z" c* aTax on the amount from line 2+ 0+ 6,232
6 `/ ?+ g5 n2 |; y/ N, B+ 15,371
5 \3 v j. E: b: X* i$ E+ 27,256
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Add lines 5 and 6====73 S& i3 }, R2 s6 Q3 `3 I1 M
1 X9 I" D! o. A! @! K唯有Alberta的个税是一刀切的:# b8 Q& i8 h0 G t- y6 k _
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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, +- ~' Z/ U9 t# K* p4 T5 u" T
12.5% on the next $31,903, +, p( F2 m4 d; J- u4 R
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
! y0 _- u4 Z7 a1 s13.8% on the next $31,985, +/ _5 b$ h- K( n' A k o9 z2 S
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +( O% x6 O$ D" t/ H/ m2 A
14.95% on the next $29,590, +
( J) U0 q* y9 h# i$ p, w. c16.67% on the next $33,820 +, c1 C& _6 {; ^( F% x
17.5% on the next $57,000
& B3 U% f/ S4 H. y" Q6 Y21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
, O+ H1 D# j% o12.1% on the next $37,150, ++ I5 v& p5 d2 a( R
12.4% on the next $46,496, +* P( Q6 G J$ L, o' t* x7 F$ f/ z
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, +
9 {7 B( _7 U' a; G- P' r9.15% on the next $37,776, +' F$ m$ T3 p# S' Y$ H2 E) w" r
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +7 H, g, k2 M! O# R# ^4 B7 u
12.75% on the next $36,000, +( a1 h2 b: [( M
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +7 g' x, o: \1 T3 R
13% on the next $75,992, +
o: M8 r4 \" Z1 z R15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
- o8 J+ Z/ L& C1 j# q! t7.7% on the next $36,147, +5 F0 ^( q+ Z/ G2 Z. b3 C
10.5% on the next $10,708, +
: ?1 I) \6 \; m$ H2 t+ Z% x12.29% on the next $17,786, +
" h" c$ x6 ]8 e' q14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +3 Y4 t* Z6 ^+ ` d5 h2 c
9.68% on the next $41,544, +/ @5 I) K) `8 n
11.44% on the next $45,712, +# m8 [2 l5 @$ j& V9 B
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +& L3 n# d) O3 L; n5 L- {* u; N# _
8.6% on the next $37,627, +7 c% Q0 \' H8 S% a! B: Y
12.2% on the next $47,092, +
9 ^: @' q( g8 l! D7 F14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +7 ~( ?& |; P& z/ n
7% on the next $39,612, +3 l% g: s- ^1 |* {: D" w) u3 C- g
9% on the next $49,576, +
5 x" A! }8 z6 _% _7 l/ [5 e( v: _11.5% on the amount over $128,800
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3 f# R1 p# u7 r% G+ K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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