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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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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。
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1 Q8 ~8 B a' W% m+ Z6 ?7 y6 oincome tax,本来就是杀富济贫。Alberta 10%一刀切。1 q4 f2 a8 T& W+ H5 Q/ k
' `; N# ?+ C9 W目前,联邦个税是阶梯式的:
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/ [4 K# H1 A9 E" r6 L5 t9 QFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
7 D) t7 s3 a TUse this column if your taxable income is more than $41,544, but not more than $83,088& F* C- G5 G# }+ q7 I
Use this column if your taxable income is more than $83,088, but not more than $128,800, A7 |$ H4 J7 @' |, e
Use this column if your taxable income is more than $128,800) ^: d# [( r' k( B8 V
Enter your taxable income from line 260 of your return12 r( c" V! i- M2 c9 }
Base amount− 0− 41,5447 b. ^$ p; i7 P! }+ x
− 83,088
( T! K+ c; [$ u! v4 ]− 128,800
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7 s W5 u( {" b) ALine 1 minus line 2 (this amount cannot be negative)====3/ U! |, U( a8 t* I% E; M
Federal tax rate× 15%× 22%× 26%× 29%4
* I3 T- S" V6 T9 R5 f7 QMultiply the amount on line 3 by the tax rate on line 4====5
" e/ E* o2 E5 M VTax on the amount from line 2+ 0+ 6,232
3 b9 G1 j" m1 R s2 E7 P+ 15,371
9 T, ^- I+ v2 x+ t9 Z, _+ 27,256
+ x7 w+ A- I) O, q64 [: V2 s' }, T2 @* q- Z( J
Add lines 5 and 6====7
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8 v- \8 V% P( }( u2 k2 d% j& k唯有Alberta的个税是一刀切的:" R( q0 Y# a# p! N7 O7 ]
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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, +8 N: W9 T4 k! _# u8 q7 m; C, `
12.5% on the next $31,903, +" v% \3 a2 v+ x3 S' A$ Y
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +$ y. O+ J ?3 a
13.8% on the next $31,985, +1 t/ R7 ^, _; [5 f
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, + H) G) d0 D3 {
14.95% on the next $29,590, +
w7 e; |% r! [. ?( M7 J7 |! p16.67% on the next $33,820 +1 X1 I/ u( A/ Q4 H, d6 c
17.5% on the next $57,000& d; |9 ? e5 _- K( Y) Z7 U
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +, ?# {# ~* c3 E8 U: z8 P, N0 k; a8 d. V
12.1% on the next $37,150, +
- G6 r9 k( T- I# e0 X12.4% on the next $46,496, +
( q q6 n: C, }3 {, f12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, + b( q3 }8 @5 h- C# W8 y- X
9.15% on the next $37,776, +
, Y* t8 p# B: \* o! P' I# K11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
6 J, p% V; C% r" m8 Z$ S1 V1 E12.75% on the next $36,000, +
& L! A1 y* V7 k% q17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
4 L7 i2 x2 G) t8 ^; {( i13% on the next $75,992, ++ _: E3 N" ]6 ~, D+ A
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +" G/ P6 A- k$ m; i
7.7% on the next $36,147, +
& b$ \* D# t+ H$ T$ ]- r10.5% on the next $10,708, +7 f3 K8 G" m. j7 Y
12.29% on the next $17,786, +- J" }5 t5 J% h
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +) h) H% r' D" f. d+ p/ ~. V
9.68% on the next $41,544, +) l, ^' \$ y: V. x% g
11.44% on the next $45,712, +1 e4 d6 i- r% y+ P( {
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +1 W0 K. x$ g7 l2 w, s" ?( E+ t. C/ u
8.6% on the next $37,627, +
5 s0 B; r% l" k) F8 \+ W12.2% on the next $47,092, +
2 g9 g: C$ T& L" Y) Y, t14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
' @0 d/ s; ^# }% n; o8 w% z7% on the next $39,612, +
/ W7 s1 @0 o5 b6 x! Q4 }9 B+ N9% on the next $49,576, +
, W" f: N* t$ w$ l5 s% F6 I11.5% 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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