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本帖最后由 翠花 于 2011-3-15 23:51 编辑 , \2 M! T% x2 H4 v+ S. q
) j& K# X7 x3 J. GAlberta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。4 ^1 d# l5 f7 }& u$ P2 |7 q
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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6 J% O4 d0 H9 b: ` O0 X" |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 less- _, R- Y! W! z+ r# l
Use this column if your taxable income is more than $41,544, but not more than $83,088
4 y: L' S$ `+ X, l8 ZUse this column if your taxable income is more than $83,088, but not more than $128,800
& R% c6 {8 Z) J6 ^. \" c L% kUse this column if your taxable income is more than $128,800
: _" m9 v$ t/ I u* X! a% {8 f+ IEnter your taxable income from line 260 of your return1
2 t3 j J5 e; j0 }5 Q8 }" _Base amount− 0− 41,544
, z( S5 b# t1 c' i− 83,088
, R7 w( G- w* V/ F% x& c− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
. q; b1 b2 @3 S. YFederal tax rate× 15%× 22%× 26%× 29%4
- A2 R# V* K3 Z# iMultiply the amount on line 3 by the tax rate on line 4====5
7 a7 @2 n' d; t' ^9 @9 TTax on the amount from line 2+ 0+ 6,232
# B) R; P$ r9 c9 t6 v+ 15,371
8 C3 w+ n& ?2 o% `3 C+ 27,256
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: E/ L+ ]8 N' a& qAdd lines 5 and 6====71 Y3 R7 `* p) M5 H
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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, +" O; F) B5 U% Z+ f- C' y( T! P
12.5% on the next $31,903, +% u* M( Q. B% n8 b4 D
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
5 F4 u7 j- J; z/ P e13.8% on the next $31,985, +' ~3 {4 `- c# c
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
+ u4 G9 {1 A# {' l14.95% on the next $29,590, +2 ]$ H; y) _2 R4 l
16.67% on the next $33,820 +
% \5 w; G% n; O, U: f) h( V17.5% on the next $57,000/ I: D' Q z) [
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
: E& B' j+ i4 p# N( @12.1% on the next $37,150, +( f, Z5 U. i$ K
12.4% on the next $46,496, +2 i p6 t! W- D: V) e
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, +/ x0 B8 ?7 H9 P" o% g
9.15% on the next $37,776, +
4 v5 A8 l8 S K0 T5 P11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
. F9 z, B% z b3 V& l0 n2 N4 _12.75% on the next $36,000, +. e. S- B" N+ z. A3 U0 q" Z2 ^
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
" Q' X7 i# a8 F. y( c13% on the next $75,992, +& D0 N1 o. U0 N. M7 R# F
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +4 ~: b7 P' ?" }5 ~4 G# O) L( w
7.7% on the next $36,147, +
5 b$ ~; D1 ?( n8 |10.5% on the next $10,708, +' H* J E8 d8 D4 Z" Y% @- P9 C
12.29% on the next $17,786, +8 ^5 @4 Q6 W% Z, F- X( L
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
" ~: Z' h% n3 h; m# B7 t$ S+ T9.68% on the next $41,544, +$ e, L% E, L5 R$ q" {/ l5 ~* }
11.44% on the next $45,712, +4 z# f& K* d8 \3 E; X
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
1 q3 N1 a, [4 c1 @) w& b3 _8.6% on the next $37,627, +
) g1 k2 W6 `6 B* x! v12.2% on the next $47,092, ++ s' c) [, h7 T# ^+ L/ P
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
$ D& l) [: j( P9 [4 G7% on the next $39,612, +; T, P' n/ t. y- u6 o3 J
9% on the next $49,576, +% z: _) T1 o% @/ u& b
11.5% on the amount over $128,800
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+ a7 k, C/ _( p7 g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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