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本帖最后由 翠花 于 2011-3-15 23:51 编辑 4 B0 Q0 E9 ?0 @" r r) j" z
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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。! c- U9 s" T* D% `
4 i, U, F Z! W; n6 [' \. }income tax,本来就是杀富济贫。Alberta 10%一刀切。
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& U. _. T5 x1 C) d8 {4 U1 J: F目前,联邦个税是阶梯式的:2 [ g4 G+ l' T) k1 E( G( H2 F
& y9 o2 t4 K( i+ V( C9 ]Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less1 _7 D( Q3 i# @9 `. L$ q" n% O
Use this column if your taxable income is more than $41,544, but not more than $83,088
) y" G8 x4 S0 |: [: p4 g! c: D4 O xUse this column if your taxable income is more than $83,088, but not more than $128,800
+ I- w& M# p3 C5 j/ h: CUse this column if your taxable income is more than $128,800. [) |. w' [4 W* z& x) A
Enter your taxable income from line 260 of your return1$ K+ K4 e) ?. W
Base amount− 0− 41,5442 M. B( Z( S, e$ o( C: \
− 83,088/ ^5 [6 U" K6 O _9 V6 e, j
− 128,800' d! a- n6 J' h, b- ]0 R/ X
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Line 1 minus line 2 (this amount cannot be negative)====3" _' _! y. _ Y* b5 x# p
Federal tax rate× 15%× 22%× 26%× 29%43 H. y% P; w5 b ~
Multiply the amount on line 3 by the tax rate on line 4====5
& U! [1 k0 [* c" g+ f8 STax on the amount from line 2+ 0+ 6,232
2 i% u5 N( m6 b3 ?+ 15,371
0 ^2 F: W- a4 P2 V) O8 r6 l6 X9 E+ 27,256% b9 n9 X) J) l* B2 ]
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Add lines 5 and 6====77 N7 P- o$ T. ?$ Q
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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, +
! f6 I8 X: A2 V# B& z# b |12.5% on the next $31,903, +7 Y% |( W. Z6 }5 A; r' f$ |! D
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +/ ^( V V7 j5 r$ [
13.8% on the next $31,985, +( ^4 j' V/ ]2 s1 `) @
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
4 F; y4 ^& G' H8 _4 Y$ f' `" r14.95% on the next $29,590, +
+ w# C( d+ A5 r9 J16.67% on the next $33,820 +
/ C$ |+ z3 o2 t# _- b" M1 n M) F17.5% on the next $57,000; @* j. C0 K. A. v2 ^
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
# Y# N! ~( _% @- K12.1% on the next $37,150, +
9 O5 d% e3 F0 C12.4% on the next $46,496, +
3 C# H# P" P. g" H X12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
! _, L% i- C, ~9 b( D$ K9.15% on the next $37,776, +4 `% L9 O, p9 t7 Q" O; V
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +# ]5 _" O& }4 d8 X
12.75% on the next $36,000, +6 s6 S& c( a- g) i0 d
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +7 G+ }0 ?1 A1 p o9 H
13% on the next $75,992, +
6 w: l, D7 B( _9 L- D7 I- U15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, + A9 X9 p% o. I0 N" x9 P. h. z
7.7% on the next $36,147, +- l: h2 Z) Y P8 [5 W
10.5% on the next $10,708, +; d/ N3 q" @+ k7 h0 B8 y0 M
12.29% on the next $17,786, +
" K% Z) z3 H- A6 o" N14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
6 T8 G5 u: r; A# T( u3 \$ R9.68% on the next $41,544, +
0 x; Y6 S2 C% ]$ X0 k, M. {11.44% on the next $45,712, +' J5 U/ M2 N# y! q
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 }* e) Y/ p' G6 N% A
8.6% on the next $37,627, +, S# q9 i3 }9 X; I& M) a! V' m
12.2% on the next $47,092, +
& G* v/ u& `( e- H4 G$ C; ?14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +7 c8 B, Y: E7 r
7% on the next $39,612, +
5 K3 z V5 U% M4 m. j9% on the next $49,576, +
5 w) z# M! k: [: W0 P! b3 E11.5% on the amount over $128,800: ~4 a9 S* W. }! A
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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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