 鲜花( 150)  鸡蛋( 0)
|
本帖最后由 翠花 于 2011-3-15 23:51 编辑 ) S; r- f" y8 u2 d8 n& y7 g
/ Q( ?* I1 L6 l, eAlberta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 T# T: s( f# T. x5 w+ o
8 R4 v+ H5 P6 h; l8 Eincome tax,本来就是杀富济贫。Alberta 10%一刀切。. e1 Q; G6 v( O3 O( ~' `* \
* A/ N/ p" X' Y" `8 L1 m
目前,联邦个税是阶梯式的:& \3 K. ]. ^) Q+ U, v. p; u
# t/ O) g6 _- Z6 N2 K; R
Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less* S" D P# N( @
Use this column if your taxable income is more than $41,544, but not more than $83,088
: y0 T1 }2 e* e9 I0 MUse this column if your taxable income is more than $83,088, but not more than $128,8002 A, g8 c2 @0 s, C, v" A
Use this column if your taxable income is more than $128,800/ B/ M- f4 X3 e: \% A5 a' M
Enter your taxable income from line 260 of your return1
# a1 s) p) ~, S; rBase amount− 0− 41,544* v% Z: \+ i9 ]% D# z
− 83,088
/ N* X6 |' O2 W& }− 128,800# S9 \- H: u8 g9 {9 y& I
2
7 ^& ]0 S* P8 lLine 1 minus line 2 (this amount cannot be negative)====3
, E5 F+ y$ Y2 fFederal tax rate× 15%× 22%× 26%× 29%48 \2 ?: |. e% L# `6 b" P0 T
Multiply the amount on line 3 by the tax rate on line 4====5
4 ~% D2 l; ^- e& A" BTax on the amount from line 2+ 0+ 6,232# k4 L/ o* M' G7 i! J/ S
+ 15,371
( A! A5 d# q% l7 r! P2 ~+ 27,256
/ n2 R* c% ~4 Z, v3 ^. y6! n/ e, P' z6 X. h$ { \
Add lines 5 and 6====7
/ m* p6 t- ^5 D- M! l
7 [* S' [8 K0 w唯有Alberta的个税是一刀切的:
, \7 N' a4 F6 O4 B" C3 \! y* r6 I- Q
Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
% X3 x4 H1 v* c+ Z. K: x12.5% on the next $31,903, +
$ R! Z6 k& q/ j8 z4 s13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +$ j! |' j/ h8 H8 x
13.8% on the next $31,985, +
( {) X; K0 P5 ?16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
. h# Y( }% r$ Z5 i% k2 z14.95% on the next $29,590, +7 J1 J/ i+ @, n+ b5 U6 n! y$ Q" J
16.67% on the next $33,820 +, H5 l* k c1 e
17.5% on the next $57,000) j1 ~5 @. z$ x, O) @( d
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
- Q( N7 K% i, S/ K: E12.1% on the next $37,150, +
6 V. {# A; f% r1 L( Y12.4% on the next $46,496, +
/ R8 U5 a/ K) E0 c2 Z3 I 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, +
1 ~& u8 C, g& p2 \# @ E# |, O9.15% on the next $37,776, +* Y5 C3 y# I$ J6 M+ G6 n
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +" F* b9 Y! k1 T% V A' ?5 V
12.75% on the next $36,000, +
, _2 j q6 H8 M8 h- e2 S* m0 v17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
. K0 G. I& f! i' b. v! r13% on the next $75,992, +- y9 U/ Z# S& w e2 H
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
" }1 W# S1 |4 U8 ~7.7% on the next $36,147, +
! g$ g. J: Z# E7 D10.5% on the next $10,708, +
2 n) e, U8 \+ \$ W. e& b2 [12.29% on the next $17,786, +
0 p, L2 @! p- t% T14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +: E$ g o! w/ }% F
9.68% on the next $41,544, +
/ j* n: P. K9 ^ q) X11.44% on the next $45,712, +
5 o- t/ H$ A. F. D. g) w8 \, p12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +2 K$ N) A* g/ d, x% D1 A# U# H* D3 e
8.6% on the next $37,627, +
! i: y: l0 f0 g1 d12.2% on the next $47,092, +
A! x2 a D9 W, O14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
8 `) S; L# D# {. y7% on the next $39,612, +6 D( s3 L3 z# ]- l
9% on the next $49,576, +
. B/ O/ D& R( c11.5% on the amount over $128,800
: v+ I: t' U, E {1 ~1 k7 I9 u' [& U. }2 S$ ]" ^2 ?. q
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。 |
|