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本帖最后由 翠花 于 2011-3-15 23:51 编辑 5 ^( t# g; t3 o" z' m" [
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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。* s# H# }5 `- }9 B) @* n
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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& `: Q1 l" k5 w# s o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 less5 w3 u; {, z3 _4 _
Use this column if your taxable income is more than $41,544, but not more than $83,088
8 r0 \, X2 ~5 ]/ n4 qUse this column if your taxable income is more than $83,088, but not more than $128,800& b$ N j3 s/ F" E0 J5 F
Use this column if your taxable income is more than $128,800; M) N% u- t4 H5 l3 P
Enter your taxable income from line 260 of your return1% E8 C6 o6 ] k8 p* K& F
Base amount− 0− 41,544$ H8 d- v4 M8 q/ H5 `$ F* z
− 83,0883 m! w2 t) _8 m4 p) y! H! @
− 128,800
+ y2 q0 ?9 y2 h$ B1 u2
, J/ D8 J8 F ]2 b; W& RLine 1 minus line 2 (this amount cannot be negative)====3; s( x+ S7 Y" a) o
Federal tax rate× 15%× 22%× 26%× 29%4/ F+ D0 e+ [% T- }
Multiply the amount on line 3 by the tax rate on line 4====5" [: j4 y2 d. _( i2 s
Tax on the amount from line 2+ 0+ 6,232
0 H% h) @: {0 T1 \+ 15,371
9 z& e Y6 E ?; e+ 27,256
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2 G1 ~! s( Y7 M8 Z) E3 hAdd lines 5 and 6====7( }7 F2 O$ f# v0 B- q
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唯有Alberta的个税是一刀切的:6 J! \! @5 X! v; e
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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, +5 T1 P1 M( X7 B9 G
12.5% on the next $31,903, +7 c& a0 c7 U$ {( f% U Y
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
3 Y$ M; |( [/ x13.8% on the next $31,985, +
i+ U$ A- v1 i! P* H0 k6 {16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +9 ^3 O3 h( W' c5 x2 H* Z
14.95% on the next $29,590, +
( R7 P o% i' o1 v0 ~16.67% on the next $33,820 +* n& N! O, h2 ]4 h4 L
17.5% on the next $57,000
! n" z+ m7 K$ D5 [( L21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
7 U: d! g/ N8 {/ ~! n8 a8 E; Q" W. @12.1% on the next $37,150, +- L- u/ w1 s, W+ m$ f' x$ S
12.4% on the next $46,496, +
' p$ d1 c+ j$ C* O2 _" ~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, +
! J( `4 |4 C ?( e9 q7 {9.15% on the next $37,776, +
+ [" {8 v) X, I" K11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
" Y+ H; E$ p' u1 V! Z- J12.75% on the next $36,000, +. T! ~5 ^$ _$ z, D0 m0 y
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +0 r( t1 H5 w4 ?7 y, C; r
13% on the next $75,992, +
% M& [! Z0 z5 v: B3 L* C15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +( [2 T3 A6 f$ u( r$ X
7.7% on the next $36,147, +; R7 q: Y' t% O2 W/ c }8 _
10.5% on the next $10,708, +
& h9 l0 Y# b; k& V! [( G12.29% on the next $17,786, +4 L3 m9 R( t. [
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +2 m7 U; E0 E. `# p9 [) Z, \* n- }
9.68% on the next $41,544, +9 r9 [/ Z8 ~3 x2 ?. K4 p+ r
11.44% on the next $45,712, +
. S. b" {& |" l, r" r3 c12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
1 J. z7 K: L0 W) j8.6% on the next $37,627, +/ D5 x9 S+ q ?& h. ^9 I) q9 h: F
12.2% on the next $47,092, +
3 J0 W2 K7 T1 V( z& U: A/ f( U14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
4 t% C; p3 o Y$ L7 g+ K7% on the next $39,612, +
- w. d" b V7 L; ?4 i9% on the next $49,576, +
4 b' f" U% N5 R! j11.5% 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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