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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。, U6 g9 x: t; y
+ |' v' G% r- J, }% dincome tax,本来就是杀富济贫。Alberta 10%一刀切。3 S; J) w: i& v3 `5 v1 i9 o
. R9 N1 `! L9 m4 v目前,联邦个税是阶梯式的:
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
# w, }7 w4 h J9 dUse this column if your taxable income is more than $41,544, but not more than $83,088
; T' w, b0 Y8 A1 n6 e+ F, [Use this column if your taxable income is more than $83,088, but not more than $128,8008 P7 M' ]! z! w+ t7 R U5 q4 ]" N6 p4 m
Use this column if your taxable income is more than $128,8000 d! U$ Q8 x/ D/ s( w! H) x1 c7 {3 {6 o
Enter your taxable income from line 260 of your return1
9 [+ k- Y- t5 u# e0 @+ HBase amount− 0− 41,544) K/ z1 O9 b. Q* n3 S9 Y
− 83,088+ A) N9 E/ l* m3 J( x1 ^% s* c7 z
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
) b# {+ O( r0 ~* D, yFederal tax rate× 15%× 22%× 26%× 29%4! i2 }) l) Z/ x
Multiply the amount on line 3 by the tax rate on line 4====5: X3 r8 v( }) I E
Tax on the amount from line 2+ 0+ 6,232
; s: t" i9 v0 D) `6 Q+ 15,371, p, Y, Z8 |7 p0 D+ Z( o6 I
+ 27,2568 |+ y' @0 d' r" W$ p M. j1 K
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Add lines 5 and 6====7 O3 ?2 q$ t+ g, M" n1 T" R F8 B
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唯有Alberta的个税是一刀切的:, l3 X R9 z' b; `# a8 j8 Y
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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, +% K# p( u, t& }, G
12.5% on the next $31,903, +
! x v3 n/ J" W( s$ U( |; T13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
* o. ]. O; v/ u& N/ G# o/ J; `13.8% on the next $31,985, +
$ a, I4 {! G/ H+ m8 o16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
9 k3 E% C1 w8 V D4 l" u: c14.95% on the next $29,590, +& a5 h& L, Q- A
16.67% on the next $33,820 +, T3 t$ x" o# c, ~, R+ ~
17.5% on the next $57,000/ ~7 X% ^! Z8 d
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +3 l) o, x2 Z% H; h0 }
12.1% on the next $37,150, +) O7 y& u5 k! W. V/ X0 }
12.4% on the next $46,496, +# T) h% W0 F. S+ v/ t+ n5 [
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, +
' D* V3 \/ K! j! U) X2 Z9.15% on the next $37,776, +5 ^# _2 w' u: X; X E" C
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +3 j0 N5 S1 X G3 @
12.75% on the next $36,000, +0 N' \: I, k9 C, Z% _2 m) G6 t
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +5 U2 ]$ ^2 ]" f5 c% b
13% on the next $75,992, +
3 ?, U# a, r2 G f ?15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +, g3 E7 e$ O7 I4 X6 i2 D& Z2 T
7.7% on the next $36,147, +$ n- l: Q# k' H l4 C% n5 a
10.5% on the next $10,708, +
. c! M! j# T L; S+ ~12.29% on the next $17,786, +3 a& k7 a7 K1 M9 y, B! r3 i
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +) T6 ]/ E; s b, U' w: Q
9.68% on the next $41,544, +
7 V0 i- k6 J; K+ i3 i11.44% on the next $45,712, +2 `; P7 u: w. x) Z, D! n
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
X5 a B% A; |# ?7 R" }8 y0 y8.6% on the next $37,627, +0 r5 L: A) m: ^" b0 `5 h- `
12.2% on the next $47,092, +
, k$ ]9 W6 p' _; W) m14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +5 A6 T1 a$ U$ j/ B7 u/ \3 e
7% on the next $39,612, +
( W( `* r( V/ \* a/ c1 [7 v, E+ Y9% on the next $49,576, +
* t1 }: o2 O; P* _: w0 A6 w11.5% on the amount over $128,800- z/ J, g2 U b6 z7 M! t& V
6 N3 _& L2 V7 o8 r/ g" L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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