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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。* u S; l2 U& B& F! u
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income tax,本来就是杀富济贫。Alberta 10%一刀切。% I4 K* [- P' {. V! ~
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目前,联邦个税是阶梯式的:5 G0 w- e% _* R3 w' b6 T
% p0 k& Z5 z- `% T2 _* fFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less- Q& `) n5 K- O) S1 ]
Use this column if your taxable income is more than $41,544, but not more than $83,088
L e4 H6 @8 k$ _Use this column if your taxable income is more than $83,088, but not more than $128,800
+ }0 M- E2 g* RUse this column if your taxable income is more than $128,800- h7 v, m! t \0 ?+ O+ J0 A' T
Enter your taxable income from line 260 of your return1 Y' i- V# u# o- S; U) a' {- s
Base amount− 0− 41,544% K$ _8 P5 \$ q+ B* t
− 83,088; i5 M! y: t `0 c1 n9 A, l
− 128,800
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$ Z" k- s1 w% cLine 1 minus line 2 (this amount cannot be negative)====3
1 h2 ~% Z" S( u/ o! P) sFederal tax rate× 15%× 22%× 26%× 29%4
# n7 J0 |% L2 C/ T( UMultiply the amount on line 3 by the tax rate on line 4====5" B; r* b$ F$ |
Tax on the amount from line 2+ 0+ 6,2329 Y9 a/ S5 g/ _$ W: \
+ 15,371
& ?2 Q! X" h4 [ `& @' N( Y+ 27,256# {9 N q. W4 t/ q1 k2 R( t4 O
6
& U b/ U3 S, g& X; E) IAdd lines 5 and 6====7( Q* s5 ]& B6 _. G6 Z8 ^( Y
5 u% u0 r; [$ ^0 Q& T) Z1 I5 Z唯有Alberta的个税是一刀切的:8 f5 N3 U# t. e8 H ]( y) E7 v
; J+ c: C# s3 v+ VProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +4 s! e' I$ z5 C1 ]
12.5% on the next $31,903, + x# V2 n7 u. r2 M: h
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
7 Q; t( x6 o/ u z' S ?13.8% on the next $31,985, +
3 w3 w8 \1 |! |; Q* t16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +1 g+ U% p9 I& J' t1 Y
14.95% on the next $29,590, +5 a3 F% j+ n$ t8 J/ }% _. t# [
16.67% on the next $33,820 + u4 r" n! I0 x. f
17.5% on the next $57,000
1 V5 t- }' W/ p1 B8 ~21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
$ O, n6 d5 n# x, D8 _5 N% y" l) _3 n12.1% on the next $37,150, +
5 ?- Q7 `% p2 M) z4 n) Z' W12.4% on the next $46,496, +1 v3 {1 W2 p1 m- M5 M7 Q r
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +$ p) T; s: x& C
9.15% on the next $37,776, +! E* U4 u8 p5 S( y3 m8 O8 U
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
+ z, D' g3 x* F# P$ M12.75% on the next $36,000, +
8 _# Z! _2 S. l* N0 Z+ h. F8 w2 ]0 @17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
5 `+ `2 c! a6 Z. \* r13% on the next $75,992, +! I, k7 L$ P3 d# C) T/ _" c8 P3 f
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +) k J. _- b4 R6 z
7.7% on the next $36,147, +
# r5 f7 i/ C1 E* u' u/ x/ h10.5% on the next $10,708, +
4 R( R6 ~: }- F' t* Y9 ?. ]12.29% on the next $17,786, +
% ]- |: H5 K; e4 }# Y14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
+ |! q7 k, u; @, Q' ]7 `' Q, B9.68% on the next $41,544, +) n- W4 R2 H% M1 g& q
11.44% on the next $45,712, +
/ I8 `5 Q. d1 Q$ e7 E3 k& K7 X5 w3 A12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 n) q8 s2 \) c; g K: A; \
8.6% on the next $37,627, +! K4 q: T0 V2 F
12.2% on the next $47,092, +
3 u( e" ^$ ^" R/ H; l, o14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
\4 n4 d x6 u( @; `9 ]; a7% on the next $39,612, +$ ?' ~( S; u3 m' S) d
9% on the next $49,576, +
7 L# j0 R# f j6 k" |- I11.5% on the amount over $128,800
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v; w; Q( M- x `( f0 t* F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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