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本帖最后由 翠花 于 2011-3-15 23:51 编辑 7 R4 Y1 t$ ]# Z) `3 `: b. y
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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 t5 S6 G$ M2 }( aincome tax,本来就是杀富济贫。Alberta 10%一刀切。1 u" y, q; U/ O! N3 v
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目前,联邦个税是阶梯式的:
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" {0 E: N$ j4 xFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less X/ B2 _# C! A- |0 C
Use this column if your taxable income is more than $41,544, but not more than $83,0881 }( Z0 f5 Z9 s
Use this column if your taxable income is more than $83,088, but not more than $128,800# C( X/ p, b! H$ i
Use this column if your taxable income is more than $128,800
6 q+ ?/ R2 l6 s- X7 {2 E! s# VEnter your taxable income from line 260 of your return1
" ]$ f" D( a/ p4 Y# qBase amount− 0− 41,544" N1 _( t9 L6 T% s
− 83,088# O- }- n% b# r3 Z5 m) J3 C
− 128,800
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6 J1 @/ W$ U9 dLine 1 minus line 2 (this amount cannot be negative)====3
: L# h2 x" N1 CFederal tax rate× 15%× 22%× 26%× 29%4
1 S, ^+ }! o8 e( PMultiply the amount on line 3 by the tax rate on line 4====56 L" _' H0 y6 P% @. E- n f
Tax on the amount from line 2+ 0+ 6,232: Y# m: j# N5 C
+ 15,371
6 I/ y7 J0 i1 Q* f& u c+ 27,256
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7 g4 Z- l" k, a! B' bAdd lines 5 and 6====7& F8 X% \8 A B9 ?* f
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唯有Alberta的个税是一刀切的:1 i8 u1 j- |+ K# I9 ?# ?
. u' G0 V, t8 |4 p, u2 i$ Q% yProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +- p, `8 p% @8 f( ?( i
12.5% on the next $31,903, + r; y& V8 x' G% o# f( F- B
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +& {, g' L; C4 h1 X( ~6 e6 f7 D
13.8% on the next $31,985, +/ F, \# [# g8 r, D. e
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +# D; A$ H. n, z5 i
14.95% on the next $29,590, +* M+ P* L" i# B( N
16.67% on the next $33,820 +: U0 t8 _8 |$ ?0 q! y7 w) |1 J
17.5% on the next $57,0008 E$ {9 V* z2 W( M. D8 i3 M. [
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
+ d2 L y# a) g# O9 u12.1% on the next $37,150, +3 Z; g/ ]0 w3 k9 ^) A$ U
12.4% on the next $46,496, +8 v# b( y; J: C; j4 S2 S+ {% k+ v$ c
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, +
e }; k) T; ^ F3 a0 P8 V3 B9.15% on the next $37,776, +
* T$ A; `' S! f0 s- g11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
& Z$ T* s% ?0 B* |12.75% on the next $36,000, + O$ {9 N7 N3 F# W" x/ ?
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
# _; R5 j9 b* e/ H- A. c9 ~13% on the next $75,992, +
% O4 r' s6 l& {% f: H15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +$ d+ T9 I4 u8 Y% x. P4 c# E
7.7% on the next $36,147, +: K% \" a; o! _6 H7 |8 g, `
10.5% on the next $10,708, +/ ~# h" i5 I* K1 g& e2 R' ~
12.29% on the next $17,786, +/ i( v9 R5 m7 v8 T" {7 q/ I
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +9 v' x1 Y6 M3 r: ?9 s( A
9.68% on the next $41,544, +1 r. w' x" O" r; ]& ?5 J' i- G
11.44% on the next $45,712, +
8 [. o6 y# b$ T* o. f1 l* Z4 ?12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +! F5 d, Z4 H# B6 ?8 v; y* z6 |
8.6% on the next $37,627, +: N9 c5 a0 R; d9 [7 \
12.2% on the next $47,092, +, ?& A- ]. k3 K7 b
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
! U5 q8 T. l' o- J3 p; z* Q7% on the next $39,612, +2 n6 S. t. V8 a; S
9% on the next $49,576, +9 R2 ~0 c. g, Z
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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