 鲜花( 150)  鸡蛋( 0)
|
本帖最后由 翠花 于 2011-3-15 23:51 编辑
) g. ?, n, U% R$ O3 V# ]
* n9 E' O8 V* r) H4 c7 N1 B$ KAlberta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。4 d" S T g/ G2 s
7 i7 N" B3 R2 q1 X4 j; H+ c% V
income tax,本来就是杀富济贫。Alberta 10%一刀切。, P1 v+ a) U' ~. u
3 Z* d: o! d3 F" s: O, p. w目前,联邦个税是阶梯式的:% e. z' V& ~- M
2 V4 z- R x8 [0 G; OFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less6 d: T2 Z8 \4 w# O3 \
Use this column if your taxable income is more than $41,544, but not more than $83,0884 d# t6 a5 u$ p! ^7 O, |6 Y
Use this column if your taxable income is more than $83,088, but not more than $128,800
w" w* b' C+ H: O9 @3 SUse this column if your taxable income is more than $128,800
9 J8 A0 X& @3 D+ }: CEnter your taxable income from line 260 of your return1
; h/ [* g/ k& W$ kBase amount− 0− 41,544; V* F v9 s4 p- X; @) }) `
− 83,088
% W& W; \0 } ]- `3 S, I− 128,800
& x7 G9 w+ U1 H* v4 ]; J2
@" ^, I, E: c+ K3 TLine 1 minus line 2 (this amount cannot be negative)====3
- K* V/ e# r. s8 A( W* |1 i$ RFederal tax rate× 15%× 22%× 26%× 29%4
7 @" g: { q$ V0 C/ \Multiply the amount on line 3 by the tax rate on line 4====5
. y. ` F$ j- S9 r0 S9 Q! \Tax on the amount from line 2+ 0+ 6,232# c+ H6 D) \3 y
+ 15,371; y$ d0 j% u& e
+ 27,256
& v8 d, o( J6 i" X- Z: v6 m4 G U6
* K2 V4 H) q* ~0 E6 ~Add lines 5 and 6====7
$ L1 }! l# }! W0 U* f7 O# b0 C/ M3 Y% d8 A: D# u: H& Q2 g
唯有Alberta的个税是一刀切的:- e* a) y8 g4 X t2 e; Q& l
0 X# _/ [- I2 l: X( c/ c; D
Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +* T/ }/ j" {4 K: [ I
12.5% on the next $31,903, ++ J6 X9 J5 v3 I3 _9 |+ Y
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +8 U+ p; D' ^+ y8 w+ L& b5 [ o. F: ~
13.8% on the next $31,985, +
7 M6 o# l% J1 o+ f S16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
6 }! i- Q/ B; @6 C14.95% on the next $29,590, +
, I) K, ?* g [, E16.67% on the next $33,820 +: Z. B; H& H0 }0 R3 y1 s5 |( [6 u
17.5% on the next $57,000
R8 g. i6 j# p4 z/ ]! @. B21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +/ v9 w r8 z. E
12.1% on the next $37,150, +! D' v6 N9 _' M/ \% n
12.4% on the next $46,496, +
7 z- z( ~7 M1 G; ^ m12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +0 F! x9 d7 v# o2 i: ~
9.15% on the next $37,776, +; f, a* G! L, n# z3 P
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +, z$ [7 @5 k% g0 R& ]' o4 Y
12.75% on the next $36,000, +* Z X2 j4 x+ J0 J5 ?/ n6 }
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +$ p2 e$ }1 R' a9 e& a0 O
13% on the next $75,992, +
! K/ y* {7 J! |" m& w4 n$ r15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +( K9 B8 `" f6 T. A2 ~4 U
7.7% on the next $36,147, +5 N3 \6 G7 \: h/ m5 n) y1 ]/ n, `
10.5% on the next $10,708, +
. I2 Q3 v; L2 o: s9 P12.29% on the next $17,786, +4 @7 K( I- }6 D. S
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
5 X5 j6 |9 p/ g" |9.68% on the next $41,544, +" L1 Z1 ^" ?" C. g0 [, C& X5 z$ }8 H
11.44% on the next $45,712, +
: ? S6 ^6 j6 H4 ~: V12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +2 m; L9 ?( D" o
8.6% on the next $37,627, +5 Q# ?* L3 n7 T* K. @. i- C
12.2% on the next $47,092, +
' i9 d6 q) f6 g14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
2 y) g* [3 N4 g5 ^1 H7% on the next $39,612, +
9 C C5 k# v) o' k% X Q9% on the next $49,576, +2 L! u+ @! f* C
11.5% on the amount over $128,800
2 H9 L' ?; J# @* A5 y. E, ~* O: U3 i. G
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。 |
|