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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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, A0 \- L# Q, S4 E6 lAlberta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。; ?, R( ^- q6 f# u
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income tax,本来就是杀富济贫。Alberta 10%一刀切。; z& J7 E( G7 ?% k
7 h" g W. u+ }" \- X' n目前,联邦个税是阶梯式的:
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+ |; a: k6 \; z+ j' dFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
0 s% J1 f# e# `# \Use this column if your taxable income is more than $41,544, but not more than $83,088 E) x" G6 M0 f) z# C
Use this column if your taxable income is more than $83,088, but not more than $128,800
) o" x& \2 x1 v7 o% H9 JUse this column if your taxable income is more than $128,800( ~9 }; K$ g6 z# Y9 m
Enter your taxable income from line 260 of your return1
% A2 W, l# N5 p: l- }Base amount− 0− 41,544
/ a1 O" N4 q: C# t1 k2 X− 83,088" a0 U( t& H: f6 I9 d
− 128,800* V( m$ Z& ~) ]" L+ e
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Line 1 minus line 2 (this amount cannot be negative)====3
; z6 |3 H( ~# c& T2 x$ i/ GFederal tax rate× 15%× 22%× 26%× 29%4
3 \3 g8 Q) H& a2 U. @8 fMultiply the amount on line 3 by the tax rate on line 4====5' R4 V( L6 i) k8 c5 c/ d
Tax on the amount from line 2+ 0+ 6,232 C/ ?3 V$ r- I: \5 X5 S! k8 a" T
+ 15,371/ m. G; h4 M5 A+ [/ n6 N) d
+ 27,256
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! p& F8 B$ f' N: i9 w* {Add lines 5 and 6====7
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唯有Alberta的个税是一刀切的:+ L2 L& d2 k% h7 F2 g/ k' j* Q: b
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
, W8 Y$ n. _ |$ a8 H12.5% on the next $31,903, +& S" L& k/ L* H7 @! t# @+ b
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
$ h- u, d+ u# A" s* m4 q" a13.8% on the next $31,985, +7 {, E# H: J0 F; n
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +$ Y+ D M8 ]# _6 p9 R- p
14.95% on the next $29,590, +) m9 ? s. H# J0 Q/ g0 `3 U! @
16.67% on the next $33,820 +" u( I% x, o* Y4 a l& o, M7 |! m
17.5% on the next $57,000
) R; ^- X, ^( H5 g6 `21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
1 S3 \! d& k2 D' `12.1% on the next $37,150, +
' b! \( w& M8 V7 q: s12.4% on the next $46,496, +
0 b, u& a4 u& z( V+ Z12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
" w: Y1 R9 o/ V2 V* z% J* {9.15% on the next $37,776, +
9 E: j B6 I3 R11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +1 @3 I+ e- ]8 `% \$ @
12.75% on the next $36,000, +
1 H- o9 z( M" T9 R17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
( M' r; l3 O( G" M y- p13% on the next $75,992, +
) R5 v; Q) i1 X7 [* ]& @15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +% Z& T: q2 G+ s5 j% k
7.7% on the next $36,147, +( s+ Y* I) E3 ~( a3 z5 p
10.5% on the next $10,708, +, m+ ]7 r7 P" O
12.29% on the next $17,786, +! ]/ @, X# g$ r5 J! R) D* y
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
6 v% D. E# v/ }- f9.68% on the next $41,544, +
. H' j/ q* B: z11.44% on the next $45,712, +8 d+ \" C3 A8 i6 V' v5 b
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 _/ s v6 R2 [! C, E
8.6% on the next $37,627, +% _- }0 L3 \" r3 K
12.2% on the next $47,092, +
# A0 f0 P/ _( [; `4 f14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +7 E' c2 L, V% i! [- v7 h1 p
7% on the next $39,612, +9 m* c8 |8 ~& f4 r3 i, p/ ^& W
9% on the next $49,576, +
1 ^9 e4 {; V9 F8 F4 n7 N11.5% on the amount over $128,800: e d* B0 A5 V( t
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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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