 鲜花( 150)  鸡蛋( 0)
|
本帖最后由 翠花 于 2011-3-15 23:51 编辑 7 P1 q+ e4 u2 G! F7 q7 s1 h
6 y! }- m- q* t9 ?
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。# `9 L" v; E% ^8 C
) \, O9 n6 W3 }income tax,本来就是杀富济贫。Alberta 10%一刀切。
# R- D4 n& l3 C6 l7 U, c
5 h6 J) W; A- x% C目前,联邦个税是阶梯式的:
T, y* f8 f8 N3 J$ B$ [ \% U; }5 C8 R* T( E, H% F7 J! ^: w0 Y1 L
Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
& h7 _6 g! L( E# tUse this column if your taxable income is more than $41,544, but not more than $83,088
5 ~3 `8 V! v" O; h! ^- n/ A! ^0 iUse this column if your taxable income is more than $83,088, but not more than $128,8001 V+ M- P- g! q' ]! t
Use this column if your taxable income is more than $128,800
, q" _2 ~# H8 {3 w2 A6 J- ?! uEnter your taxable income from line 260 of your return1
2 M! l! k( j. O" Z0 k1 zBase amount− 0− 41,544
5 w7 ~- H8 p1 w2 ~− 83,088# R8 p; O. y5 v; y& j
− 128,800
9 ~ r" y* U d% B) T Z# L2
& x3 X: s+ ]- P& A1 J" RLine 1 minus line 2 (this amount cannot be negative)====3
: b, @* _" |1 E6 hFederal tax rate× 15%× 22%× 26%× 29%4# j N- W7 Q" v% J- T" s: N3 n
Multiply the amount on line 3 by the tax rate on line 4====5 Y5 x+ t0 b% u. @6 u: c+ q$ V
Tax on the amount from line 2+ 0+ 6,232
, Q, m* l- \& H( `9 R8 u+ Z+ 15,371
& z5 x$ C# d7 m' j g' Y( ^+ 27,256
3 \! f! s+ ^+ c/ G; h! T6
0 }& z% p" @7 ^7 k2 y ] uAdd lines 5 and 6====7' O" {9 I( P" Q! P9 i2 }
; b0 k+ x* V. F+ J! |唯有Alberta的个税是一刀切的:
" p m! X2 r( P. {( [' I$ e: c% \7 U. _: L3 \9 j
Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
# b0 W5 e* i! O6 Y2 V/ P% d12.5% on the next $31,903, +) P* }$ n6 c, @1 w& E' e; E& L
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +; p F. d6 h, N3 r Y* A$ ?% L
13.8% on the next $31,985, +
; I, ^$ }/ X, y& M6 S- h, x16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
+ W* M6 A- o, _9 V0 X9 o14.95% on the next $29,590, +
]0 C) y% ]# L7 h2 a' g: r16.67% on the next $33,820 +6 c! a' h, f! j, x3 w% u
17.5% on the next $57,000
9 o3 c2 A7 p& e, P9 W21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
8 C$ O5 w. g8 P, w: j! a6 ]12.1% on the next $37,150, +
_0 ]( }: ]) Y- C12.4% on the next $46,496, +
! p$ O8 [8 u. U( p12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +! t# D% M8 w9 l" i' j# p p6 h. q4 _
9.15% on the next $37,776, +) v/ u# Y0 c; }$ z ~% I/ ]9 E
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +6 e S R% s. d
12.75% on the next $36,000, +; b1 Z: L5 Y# C. p U
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +9 j% X: \" o" `$ H
13% on the next $75,992, +) G2 g1 j4 r8 [8 N2 |( \
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
; Q8 u1 t* Z/ n7 W8 [1 ?7.7% on the next $36,147, +
% P! S0 I$ d( j3 t( W$ Z10.5% on the next $10,708, +
* i5 X# z% j0 w, {+ R! p" L# W5 f12.29% on the next $17,786, +
$ e5 h8 {. p1 r: g14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
1 d+ D8 e- S5 H- U; c, M# V5 p9.68% on the next $41,544, +) U. D/ }4 [* h1 p
11.44% on the next $45,712, +# {& U" t5 M" z: ]% v
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, ++ j* t7 N$ U3 x5 C
8.6% on the next $37,627, +4 D0 I$ V/ l# d& m3 `, ?% O8 d: E
12.2% on the next $47,092, +: y; }& P8 O% f4 f3 V r0 O
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
- i! V/ A1 ~. K* `3 i: o7% on the next $39,612, +
; s4 q! [ g: L9% on the next $49,576, +
3 ?( v0 u8 \, R$ l1 p& w( ]11.5% on the amount over $128,800
+ |( {. Q9 H( W/ r
: j% J. Z% P" W9 D7 ?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。 |
|