- 注册
- 2003-09-30
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请教关于税收？
- 主题发起人 Finland86
- 开始时间
- 注册
- 2003-04-13
- 消息
- 240,329
- 荣誉分数
- 37,722
- 声望点数
- 1,393
- 注册
- 2003-04-13
- 消息
- 240,329
- 荣誉分数
- 37,722
- 声望点数
- 1,393
鸭的你诓我
TA没有。分红属于capital gain, 50%算你的应税收入。
- 注册
- 2003-09-30
- 消息
- 79,688
- 荣誉分数
- 23,512
- 声望点数
- 1,373
- 注册
- 2003-09-30
- 消息
- 79,688
- 荣誉分数
- 23,512
- 声望点数
- 1,373
- 注册
- 2003-04-13
- 消息
- 240,329
- 荣誉分数
- 37,722
- 声望点数
- 1,393
除非你没老婆。税法规定（Amount for an eligible dependant)：同时满足下列你才可填这项抵扣： 1. 没配偶或分居并且没钱来往；2.你支持一个你的亲属；3.你和那亲属同住在你的房子里。
- 注册
- 2003-09-30
- 消息
- 79,688
- 荣誉分数
- 23,512
- 声望点数
- 1,373
from the link i gave above,
In the following table, the Federal column for eligible dividends shows the amount of actual dividends that can be earned before federal tax or federal AMT kicks in, if there is no income other than the dividends. The provincial columns show the amount of actual dividends that can be earned in each province before any regular provincial income tax (net of any low income tax reduction) is payable. However, if this amount exceeds the amount of dividends in the Federal column, AMT will be payable for all provinces except Québec, which does not base its AMT on the federal AMT. The provincial columns also show the total amount of regular federal income tax, plus federal and provincial AMT payable at the indicated amount of dividends, for 2012 and 2011.
In 2012, because of the higher federal marginal tax rate for eligible dividends than 2011, regular federal taxes start to be payable when actual eligible dividends reach the amount of $47,892. AMT starts when the dividends reach $56,097, and at this point there is $791 of federal tax payable. The federal AMT is applicable for dividends above this amount, until the amount of the dividends reaches $101,970, when the regular federal tax exceeds the minimum amount.
In 2011, federal AMT starts at $50,530 of actual eligible dividends, and is phased out at $212,563, when the regular federal tax exceeds the minimum amount.
In the following table, the Federal column for eligible dividends shows the amount of actual dividends that can be earned before federal tax or federal AMT kicks in, if there is no income other than the dividends. The provincial columns show the amount of actual dividends that can be earned in each province before any regular provincial income tax (net of any low income tax reduction) is payable. However, if this amount exceeds the amount of dividends in the Federal column, AMT will be payable for all provinces except Québec, which does not base its AMT on the federal AMT. The provincial columns also show the total amount of regular federal income tax, plus federal and provincial AMT payable at the indicated amount of dividends, for 2012 and 2011.
In 2012, because of the higher federal marginal tax rate for eligible dividends than 2011, regular federal taxes start to be payable when actual eligible dividends reach the amount of $47,892. AMT starts when the dividends reach $56,097, and at this point there is $791 of federal tax payable. The federal AMT is applicable for dividends above this amount, until the amount of the dividends reaches $101,970, when the regular federal tax exceeds the minimum amount.
In 2011, federal AMT starts at $50,530 of actual eligible dividends, and is phased out at $212,563, when the regular federal tax exceeds the minimum amount.
