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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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3 B/ f5 p" D% l2 b m/ }* S' X5 iAlberta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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income tax,本来就是杀富济贫。Alberta 10%一刀切。* @; V* r$ r& o8 \1 f7 _
" q5 {& B; R9 \$ P( v7 y$ {目前,联邦个税是阶梯式的:* Y, W! p3 V- C3 T
' L( w |- u/ B3 m" H5 AFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
, t" g0 q4 {) y0 R. aUse this column if your taxable income is more than $41,544, but not more than $83,088* B% G7 \* z' ?- D/ u# }8 Z
Use this column if your taxable income is more than $83,088, but not more than $128,800
/ y/ k- Y$ [7 c/ H$ jUse this column if your taxable income is more than $128,8005 Q6 s6 I/ B! M) [
Enter your taxable income from line 260 of your return1
]' J; @+ A& N$ bBase amount− 0− 41,5441 D' K0 L* \. K2 C! y4 C
− 83,088
) i: ~9 ^ P( H" O! F− 128,800 v! T+ K1 `$ C8 r) W6 U- N
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Line 1 minus line 2 (this amount cannot be negative)====3$ S7 d/ @9 ?7 _& Y& t2 {
Federal tax rate× 15%× 22%× 26%× 29%4
5 X7 U) l- z$ y& q* QMultiply the amount on line 3 by the tax rate on line 4====5
/ y2 t0 {8 M8 b" ?Tax on the amount from line 2+ 0+ 6,232
4 {5 k# t: T+ N, [8 d+ 15,371" _$ @+ u. e; i( w, \
+ 27,256 H$ g) ]3 }/ K. m1 P
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Add lines 5 and 6====7$ u, I \$ u: J+ h( j
' Z# d% x2 X7 L" S# r2 p! b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, +
2 |. [6 ~# k- Y, I) A2 f- j2 z12.5% on the next $31,903, +( l0 }$ B @( O! }' U8 J
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +# l, l8 B8 t3 _
13.8% on the next $31,985, +
. i) o0 _& \: {; Y- V, b4 I- r16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
: p+ {" N% ], h1 h( d1 P14.95% on the next $29,590, +
" u0 j+ e1 b- ?5 c2 {6 J16.67% on the next $33,820 +
* v6 {' Q, W# [; ~' M- V( P17.5% on the next $57,000
) \ x, ~! m, e: j21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
9 g' ?. j% w& u( F: I# ^ L12.1% on the next $37,150, +
8 ?& R6 }$ K8 ^6 ^% X- ]" k12.4% on the next $46,496, +' c) Q- E3 X1 S ^' \9 a$ t! ^/ ^7 V
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, +. ]0 p. q+ S# ?. I1 y& J2 T8 d& f
9.15% on the next $37,776, +1 ^& n. M. U. d
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +7 V- J6 h3 y0 ]; Z, M
12.75% on the next $36,000, +
: e7 _ S v9 r+ i& f: G1 ]2 v17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
9 e( Q3 @1 A2 h; V8 R13% on the next $75,992, +$ ~+ h7 Q) K8 l) C; F4 ~$ |1 N6 E
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +% T" _5 m S, C' u% D
7.7% on the next $36,147, +
7 x2 ]* o( S$ m. w$ J10.5% on the next $10,708, + g k& m3 c: Y+ F. x
12.29% on the next $17,786, +
" k9 z: w5 A8 }7 I4 X3 e$ |$ D) ^14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
7 O! H' g0 G0 f0 Y4 N! H: g$ H9.68% on the next $41,544, +
+ Q! v% S/ ]8 s& P2 j( V# [/ P }11.44% on the next $45,712, +' H/ I/ [4 j7 |
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +& e0 w( D) x# T( b
8.6% on the next $37,627, +
2 ]) s6 |) T U; S% m( W12.2% on the next $47,092, +
; @+ |1 w' a* E( ` z) @2 r14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
' |- e! g0 r9 {: B! j7% on the next $39,612, +' d( `) |: \" F6 [" \ |
9% on the next $49,576, +7 U `, [1 Y+ g4 V$ h4 V2 @* u
11.5% on the amount over $128,800# V y, H! z; r9 k" q3 v
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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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