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本帖最后由 翠花 于 2011-3-15 23:51 编辑 - O! x) F" d* o
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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。/ O% b2 S$ X& o, t3 Q2 X5 P
3 G5 O2 A& W5 e% ~5 wincome tax,本来就是杀富济贫。Alberta 10%一刀切。5 r2 G- r- e5 s+ @- w+ ]/ r
7 p' a9 _6 v# |5 l% i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 $41,544 or less
. s! P) Q" g% R" V$ X+ ZUse this column if your taxable income is more than $41,544, but not more than $83,088+ L, L+ H4 o7 @( a" L
Use this column if your taxable income is more than $83,088, but not more than $128,8008 W7 V, C2 e s* W
Use this column if your taxable income is more than $128,800
9 l. J+ K# g2 D( F3 ]Enter your taxable income from line 260 of your return1
- ~8 V8 h- w% h0 N, v; DBase amount− 0− 41,5444 ~" }4 G8 H' j# I. N) W! i/ k
− 83,088
7 W$ x2 X% u4 ?! v1 x0 D9 \7 h− 128,800, q( ^; B" A2 Y3 }( H$ a
2
1 X' E$ s1 ~% i8 h. X& JLine 1 minus line 2 (this amount cannot be negative)====3( W5 n, M) ~- ] w4 I& J+ T6 H3 t0 R
Federal tax rate× 15%× 22%× 26%× 29%4# Z9 s. F& f( f' ]" g% [0 D0 S
Multiply the amount on line 3 by the tax rate on line 4====5$ d5 X |, w' ^1 J
Tax on the amount from line 2+ 0+ 6,232& |& x4 G7 o4 n) b* @( H$ ]
+ 15,371& ?+ f0 o( u5 {% @8 c5 M* g' \' ^
+ 27,256
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Add lines 5 and 6====7/ B* B2 ] ^! _9 E# [. j; l0 N
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唯有Alberta的个税是一刀切的:' O' l5 B) ~2 _7 r
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +$ G4 P4 I+ U% x: l0 F \1 D
12.5% on the next $31,903, +5 \: \( j/ o3 p7 k/ {: F
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
% a1 B) K, b# X. Y, m, R13.8% on the next $31,985, +. [6 S* R2 Y7 G# f$ k B2 z6 c
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
" K& y. G, j& n3 Z- J5 P8 k' E14.95% on the next $29,590, +8 }! R+ E" m8 o
16.67% on the next $33,820 +- d" ?' {% I& m9 P1 A# U0 F {
17.5% on the next $57,0008 q9 a5 g5 @/ z6 b+ h! G2 Z) g
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
. e( l/ H0 M$ L12.1% on the next $37,150, +
4 F R- R* D! f12.4% on the next $46,496, +5 V4 |, o$ f- v$ H# ]
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +9 S( | W! F$ h( n- a6 }
9.15% on the next $37,776, +
5 i* ^5 [. D% q' B' N; G11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
6 P" R# w4 g3 P. r4 a6 L! k, Z12.75% on the next $36,000, +8 F/ q: b& `! J5 d. @) @8 _
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +$ }& U, I4 e% S9 w5 N; X
13% on the next $75,992, +
) X/ ~" X( K. b$ p15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +% W7 Y4 E" ~1 b k
7.7% on the next $36,147, +
8 H% p/ g# l8 J% S4 i. A+ Y8 Q10.5% on the next $10,708, +
n! Q: `3 v( B# s/ Q( G; Z12.29% on the next $17,786, +
* B3 g5 J( @$ d1 s$ D# s0 d- Z7 s14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +7 Z( Z8 d4 V7 \4 \! [
9.68% on the next $41,544, +
7 X% N7 h2 c3 S: D11.44% on the next $45,712, +/ M- H1 |, [1 \' k1 e
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
+ q& |: E$ `8 C0 d# v9 X0 f8.6% on the next $37,627, +
1 l/ h2 e4 K, R d5 q8 [ l$ ?12.2% on the next $47,092, +# A9 G! A0 m/ L9 V$ s( b
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, + t) j6 Y8 d# s
7% on the next $39,612, +
, D3 I2 L: I' M) h( ?9% on the next $49,576, +
& M. g) H+ a- f2 O* T5 A11.5% 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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