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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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7 n# s2 u) f/ n; k6 c' q6 y4 \ cincome 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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6 `% [# O1 K2 y( s( H5 l4 A" pFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less2 r8 m6 b# z% E f( Y
Use this column if your taxable income is more than $41,544, but not more than $83,0888 c1 L2 i" \- \/ ]2 _( u
Use this column if your taxable income is more than $83,088, but not more than $128,8005 X5 o3 `$ u, n
Use this column if your taxable income is more than $128,8000 o- V2 z; z* _5 i# c
Enter your taxable income from line 260 of your return1
( C! b; K# ^9 |( T9 sBase amount− 0− 41,544
q7 x( x1 C( m' Z− 83,0880 e. [1 @0 W& ~' o3 {
− 128,800
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1 }: |# I9 j1 G) O5 T ILine 1 minus line 2 (this amount cannot be negative)====35 ]1 ^ S/ F' U8 o
Federal tax rate× 15%× 22%× 26%× 29%4
2 ~2 n5 H( R' V: h# E' b3 {4 q( RMultiply the amount on line 3 by the tax rate on line 4====51 U1 Y, T1 _% I/ m- G
Tax on the amount from line 2+ 0+ 6,232
' `: x1 F& L1 w5 Y: y" @+ 15,371+ A# V# b$ G1 g7 G
+ 27,256
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Add lines 5 and 6====76 g2 P# c2 A+ v. i5 [7 j
" R Z8 W2 n [唯有Alberta的个税是一刀切的:
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +$ t' B# W! h+ X4 y
12.5% on the next $31,903, +
" w/ ^/ s6 T# Z* V1 H( F# L" |13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
; ~: T$ z# j0 Q13.8% on the next $31,985, +
+ V& i: @3 A3 @$ Y# G16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +7 b. S0 `. U! B% p: w5 m
14.95% on the next $29,590, +
. h: b/ m# O* o7 N6 h0 v9 U16.67% on the next $33,820 +
9 h+ f9 n' x# R& H: ?17.5% on the next $57,000: Z5 @5 \' X8 r3 `
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
! I8 _' K+ o- U12.1% on the next $37,150, +) g z: H5 l0 N5 w- ?% c4 G
12.4% on the next $46,496, +
9 s+ [6 ^3 S& L5 j+ t7 d12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
u9 k: z: d) N( Z5 l- v; Z9.15% on the next $37,776, +9 @/ \+ @5 c. C+ K' w
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +6 D# C3 p# [/ ~/ W4 t% h0 [- O
12.75% on the next $36,000, +5 E; m! T, E. o* P: G
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +2 Y0 Q) Q2 Z# ?: Y8 c4 m
13% on the next $75,992, +6 \& u4 d2 ?; o2 M5 l
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
7 S1 M; s+ P8 r1 S3 u: v" k0 U7.7% on the next $36,147, +4 ^' }" i: V7 P* B }
10.5% on the next $10,708, +1 K, o& K% r( P% \
12.29% on the next $17,786, +
- w# r1 g! f9 P" I& m$ {14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
% ?2 {" D. C% j: p9.68% on the next $41,544, +9 v0 V0 g) M; R4 l
11.44% on the next $45,712, +
6 y! F: r0 F: Q1 K3 d$ D: Y" ?12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
, b- j8 l- q' ]6 ]- h8.6% on the next $37,627, +& E7 O X* t3 b' y7 w
12.2% on the next $47,092, +
( u5 }) }( L/ _) S' P* U* [1 A14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
2 X! y8 K: D* n6 F$ R: B4 u7% on the next $39,612, +
0 z- l3 F% ?; l, _# E% w4 b9% on the next $49,576, +
5 L7 ?* _; S3 I+ ^4 G4 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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