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本帖最后由 翠花 于 2011-3-15 23:51 编辑 / y: X% r- r5 H. U# ?" l: }' @9 C
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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。5 \3 w- T4 ]8 e2 o* i7 w
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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目前,联邦个税是阶梯式的:( K0 G4 _5 w7 W! m) L0 \
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
, J( g1 [ T7 W- e5 a* k1 MUse this column if your taxable income is more than $41,544, but not more than $83,088
$ b8 S; a' Y! y) |4 gUse this column if your taxable income is more than $83,088, but not more than $128,800
- q& X8 L; W% _0 d1 q; o% M, qUse this column if your taxable income is more than $128,800
' f+ G5 ]% u& w$ b' P, V! jEnter your taxable income from line 260 of your return1. \5 g1 F1 s* E* X/ {
Base amount− 0− 41,5446 ~" g+ G" x( j3 }( F$ R+ n9 J
− 83,088
7 C4 n/ f: u5 a; p; C, L− 128,800" F9 f( q5 S, y; V3 @
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Line 1 minus line 2 (this amount cannot be negative)====3
, |3 S \) D. x. gFederal tax rate× 15%× 22%× 26%× 29%48 i: d2 U# U g* I% I5 v
Multiply the amount on line 3 by the tax rate on line 4====5+ t8 ]5 I1 }2 _
Tax on the amount from line 2+ 0+ 6,232
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% ?% b% G2 ?$ ^1 `+ 27,256; t7 R& R! h4 j3 l3 I9 P2 k' w
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! H( }* ` H% y" W+ wAdd lines 5 and 6====7# Y1 S9 h" a2 w: S8 c
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唯有Alberta的个税是一刀切的:7 c' V3 i2 w7 A: P- m! s, G3 s
j) W6 N9 X" EProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
* K5 w. h) k2 t9 b* k12.5% on the next $31,903, +
$ M. Q T) K. ]1 K0 R13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +& ?6 u5 r, Z3 S- W
13.8% on the next $31,985, + ^2 |5 G5 p/ @( r: q7 m/ b
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +" o& o! v$ B6 F# g
14.95% on the next $29,590, +# U P1 j* W% Q- V G1 C
16.67% on the next $33,820 +
+ }! D# m% F" r0 [8 N7 S17.5% on the next $57,0008 E- T. W0 R7 W d* s) }# B
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
8 D' g- s1 `9 K" t# \0 L) g12.1% on the next $37,150, + t+ @! l/ ]/ Z$ j
12.4% on the next $46,496, +
8 P7 R1 A: D# f1 t# C6 _12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, ++ X$ o# w9 \! G: ~
9.15% on the next $37,776, +
. R% j3 Z- O; e; \, S+ l9 j& j11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +8 e! o# k7 a( c# `
12.75% on the next $36,000, +
8 _7 R& R) Z; s: X! M17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
' I1 ]$ g) G' a i13% on the next $75,992, +$ d( R% k) f/ c+ @' Z1 s, x' _# O/ n
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
9 D- {; Y* |6 w0 J# q- b7.7% on the next $36,147, +
4 W7 a9 u; n' d( M X( w# p! y( m( D10.5% on the next $10,708, +
( K8 Z D# a' Y12.29% on the next $17,786, +$ e0 w& k% J" t9 C0 g) T& S
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +- N: @) \. q6 N8 @
9.68% on the next $41,544, +' d# h% _' _& {& _
11.44% on the next $45,712, +
( f( t, ]& L+ N* T; a+ v: b12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +" ]& o7 P* `6 G: g3 Y m( L
8.6% on the next $37,627, +
& z _$ _( F$ R8 H12.2% on the next $47,092, +( ]5 H0 l7 n! P. M* U1 ?
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
7 r1 P2 f- n a; y) B3 r3 x7% on the next $39,612, +$ L+ p6 p0 u/ ]6 Y' D# \
9% on the next $49,576, +' e, t; u6 E8 @
11.5% on the amount over $128,8008 h" @2 Z% r2 P
9 H0 g6 Q9 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。 |
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