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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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income tax,本来就是杀富济贫。Alberta 10%一刀切。3 s2 A. @! X1 S- ]$ g4 H/ ^+ s
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目前,联邦个税是阶梯式的:
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b% x- p8 _) ]: rFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
2 Z) L& v" v5 Y9 [1 JUse this column if your taxable income is more than $41,544, but not more than $83,088
$ Z/ b. p% p& K! \1 JUse this column if your taxable income is more than $83,088, but not more than $128,8007 d+ M# n" Y _
Use this column if your taxable income is more than $128,800
% i: ?1 X4 B. S% s" M5 OEnter your taxable income from line 260 of your return1
( p2 V* S8 h' R/ M% X9 u6 l1 yBase amount− 0− 41,544
" y* ~3 ~5 @# _9 y' X− 83,088
' H+ R; G1 X% |& S I: \− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
@1 a" `6 `' C& L1 R6 H/ ]Federal tax rate× 15%× 22%× 26%× 29%4
1 K$ \0 _9 T* f* u" {Multiply the amount on line 3 by the tax rate on line 4====58 M! Z6 M, d7 n8 ]
Tax on the amount from line 2+ 0+ 6,232+ D; p1 G; J! A* b6 P1 ^0 |* O, V4 o
+ 15,3719 n1 V4 n3 g0 b- A% K
+ 27,256
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Add lines 5 and 6====7- K3 o% t- W5 V9 t8 t
# T$ l1 ~! N& c4 T- Y: T. K唯有Alberta的个税是一刀切的:
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2 }6 f; f6 q' o, l: v E9 P" z1 NProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
3 ?1 n g. |/ q1 ?6 m12.5% on the next $31,903, +* g5 ~1 T) V8 v, B0 K
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +, J7 p! ~* d: \# L
13.8% on the next $31,985, +
4 Q1 R7 k: Q9 W+ H+ t1 B16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, ++ z7 V0 X6 \0 A
14.95% on the next $29,590, +
! l+ H! }, w9 g( ]# }: H' q16.67% on the next $33,820 +
], X- U Z% Y+ K17.5% on the next $57,000- M* N% V# j, Y% e( p1 b
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
S9 ?9 s% Q7 Q1 }; f U12.1% on the next $37,150, +( A& V1 }2 \& T/ f" _" d k7 M
12.4% on the next $46,496, +% D+ s5 M* s# r) Q( s2 d9 m7 r
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +$ C2 Y2 P4 A- q! e9 A7 P( d
9.15% on the next $37,776, +; ~$ O8 G' e, E3 t& Y, c: R( j/ P
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, + ]2 E1 G' {$ L# w! H
12.75% on the next $36,000, +% m/ [6 W ~" |
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
7 W" i8 j* v) P% t- O2 X13% on the next $75,992, +# }9 T' d& N/ J& V2 ?: o. P; a4 Q2 j
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
# Y, g' Z6 m6 x7.7% on the next $36,147, +& C5 w% s8 _4 T5 p* C$ M
10.5% on the next $10,708, +
8 }6 t. _0 h" a4 c* P) n12.29% on the next $17,786, +2 Z2 S! [9 v5 U
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
% {5 }: N; n. i7 p0 W9.68% on the next $41,544, +1 q, J8 t) t, F9 \# x5 v
11.44% on the next $45,712, +
) x! E* \1 h' V) I% V. j12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +- r' S$ N+ q8 X7 e B
8.6% on the next $37,627, +
8 O, j8 |( D9 q4 m% f12.2% on the next $47,092, +2 D7 T1 v7 q( p0 [
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, + e& o( J c& I* B3 x3 Z; Q" h+ N
7% on the next $39,612, +. J) R v& f5 T9 \
9% on the next $49,576, +
9 F3 K6 f* H2 Y: d) D9 a11.5% on the amount over $128,800) y; U1 D$ Z8 O; m9 v
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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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