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本帖最后由 翠花 于 2011-3-15 23:51 编辑 ! U+ _# r3 |; I9 q1 r8 }
- s5 T) _$ N6 f) k6 A) 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。
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8 Y+ U5 u7 }* x9 _ ^3 z0 wincome 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:# Y; t6 x& e; L: z0 l1 a
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less* R$ X& S* s6 I6 i4 b0 P
Use this column if your taxable income is more than $41,544, but not more than $83,0885 M3 g k8 \$ W
Use this column if your taxable income is more than $83,088, but not more than $128,800
. I5 E& p, F% g8 |7 q/ QUse this column if your taxable income is more than $128,800
7 G. B7 b8 K$ n3 VEnter your taxable income from line 260 of your return1' n6 W+ r3 D8 }% m& q* z. q3 ]1 v
Base amount− 0− 41,544/ e+ m+ ^" ~- j6 }/ M* F
− 83,0882 E- `3 ?! ]6 M0 |/ M
− 128,800
+ y0 t; Y" ~% Y2, ]+ a- [1 T; ~- c f+ ?
Line 1 minus line 2 (this amount cannot be negative)====3
4 C! W; E+ G: h. mFederal tax rate× 15%× 22%× 26%× 29%4
# N* ]& Z1 S; L# y: j& \' VMultiply the amount on line 3 by the tax rate on line 4====5
6 A8 s' A* t: K( f1 I% n4 c8 X7 S5 BTax on the amount from line 2+ 0+ 6,232
0 ]$ ~) c1 B# j+ 15,3717 F e* v5 W- S* P+ ?# v$ v x6 _. @2 k
+ 27,256+ \( p+ e+ a* E6 u0 F
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Add lines 5 and 6====7/ {& ~! N* q5 q# J
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唯有Alberta的个税是一刀切的:6 B0 G: i7 }, p' h
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
}$ {$ V; O! j; d( p12.5% on the next $31,903, +
" a! A2 i8 E- y1 x7 I13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
9 C+ g7 T* P8 {( I13.8% on the next $31,985, +6 J) {3 R; v* w
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +2 @1 z6 \ E4 r$ a0 Y1 `
14.95% on the next $29,590, +
# F; V$ G/ T9 H: h( j2 \16.67% on the next $33,820 +
2 | C" r+ e% h) W4 K" j8 W17.5% on the next $57,000
" O. p# b& S/ s8 V4 x21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +. [& f, r4 }* H' s. [
12.1% on the next $37,150, +* C. o4 P/ A" ?2 J6 u) o
12.4% on the next $46,496, +
! n$ }' j' r7 R" J; Y; ]/ V12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
, r; P7 e9 F# Q0 ]( J9.15% on the next $37,776, +2 N1 \& j" }; y3 Y! [2 O
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +; H, `8 l. _, d( k& Q- A n
12.75% on the next $36,000, +
5 K: [+ r5 X. \, R I17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +( H. e5 e8 U% D# @" s$ B. a4 w" X4 v
13% on the next $75,992, +8 \6 X6 w1 ?: P; k+ T6 e9 `
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
6 {) Z' p. d' C0 G& A7.7% on the next $36,147, +
( A, u+ E) y' N10.5% on the next $10,708, ++ y Z2 m. Y0 k6 f9 ]" ?
12.29% on the next $17,786, +
" y9 p) \$ a. n14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +6 B" G6 J* n R% T& g. N/ Z
9.68% on the next $41,544, +" K+ h5 s+ O3 A, n- C& a
11.44% on the next $45,712, +( l. q$ r' I) ^, _* o
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
% K; W% t& f- ]6 S1 o, u8.6% on the next $37,627, +- @4 ~+ W" Z7 j+ F( r
12.2% on the next $47,092, +
& U; C h9 Q$ R7 N2 E14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. F& Y3 G5 l: `6 \# j2 U7% on the next $39,612, +) P6 N# b' J' Q4 F
9% on the next $49,576, +
' f( q/ r9 _9 q11.5% on the amount over $128,800& y* B# m" j- o; }1 f: K/ Y
+ X+ b6 p! D6 S* _8 b* }4 H5 X- u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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