{"id":266,"date":"2014-07-10T12:02:01","date_gmt":"2014-07-10T12:02:01","guid":{"rendered":"http:\/\/litao.tlinc.ca\/cn\/?p=266"},"modified":"2014-07-10T12:02:01","modified_gmt":"2014-07-10T12:02:01","slug":"2014-corporate-tax-rate","status":"publish","type":"post","link":"http:\/\/www.canada-cpa.ca\/cn\/2014\/07\/10\/2014-corporate-tax-rate\/","title":{"rendered":"2014\u52a0\u62ff\u5927\u79c1\u8425\u516c\u53f8\u7a0e\u7387\u6982\u89c8"},"content":{"rendered":"

\u52a0\u62ff\u5927\u5bf9\u79c1\u8425\u5c0f\u516c\u53f8\u7684\u6b63\u5e38\u5546\u4e1a\u6536\u5165\u6709\u7740\u7279\u6b8a\u7684\u7a0e\u52a1\u4f18\u60e0\u3002\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u5927\u5bb6\u613f\u610f\u5c06\u751f\u610f\u653e\u5728\u6709\u9650\u516c\u53f8\u91cc\u7684\u539f\u56e0\u3002<\/p>\n

\u79c1\u8425\u516c\u53f8\u7684\u7a0e\u52a1\u5305\u62ec\u8054\u90a6\u7a0e\u548c\u7701\u7a0e\u3002\u5bf9\u4e8e\u79c1\u8425\u516c\u53f850\u4e07\u52a0\u5143\u4ee5\u4e0b\u7684\u6536\u5165\u8054\u90a6\u653f\u5e9c\u53ea\u5f81\u653611%\u7684\u7a0e\u6536\u3002\u5404\u4e2a\u7701\u5bf9\u5c0f\u751f\u610f\u7684\u7a0e\u6536\u4e5f\u975e\u5e38\u4f18\u60e0\u3002\u4e0d\u8fc7\u5404\u4e2a\u7701\u4efd\u5bf9\u5c0f\u751f\u610f\u7684\u754c\u5b9a\u7565\u6709\u4e0d\u540c\uff0c\u5f81\u6536\u7684\u7a0e\u7387\u4e5f\u5404\u6709\u5dee\u5f02\u3002<\/p>\n

Manitoba\u81ea2014\u5e741\u67081\u65e5\u5f00\u59cb\uff0c\u5bf9\u5c0f\u751f\u610f\u7684\u754c\u5b9a\u4ece\u524d\u4e00\u5e74\u768440\u4e07\u52a0\u5e01\u63d0\u9ad8\u523042.5\u4e07\u52a0\u5e01*<\/sup>\u3002Nova Scotia\u81ea2014\u5e74\u5f00\u59cb\u5c06\u5c0f\u751f\u610f\u7a0e\u7387\u964d\u4f4e\u4e860.5\u4e2a\u767e\u5206\u70b9\u52303%\uff0c\u4e0d\u8fc7\u6b64\u7701\u4efd\u540c\u65f6\u5c06\u5c0f\u751f\u610f\u7684\u754c\u5b9a\u7531\u539f\u6765\u768440\u4e07\u52a0\u5e01\u964d\u81f335\u4e07\u52a0\u5e01**<\/sup>\u3002\u8fd9\u6837\uff0c\u5bf9\u4e8e\u90a3\u4e9b\u6536\u5165\u63a5\u8fd1\u4e34\u754c\u70b9\u7684\u516c\u53f8\uff0c\u6b64\u9879\u6539\u53d8\u5c06\u4f1a\u589e\u52a0\u5b83\u4eec\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002<\/p>\n

\u9664\u8fd9\u4e2a\u8fd9\u4e24\u4e2a\u7701\u4efd\u5916\uff0c\u5176\u4ed6\u7701\u4efd\u5bf9\u5c0f\u751f\u610f\u7684\u754c\u5b9a\u548c\u90fd\u548c\u8054\u90a6\u76f8\u540c\u662f50\u4e07\u52a0\u5e01\u3002<\/p>\n

2014\u5e74\u79c1\u8425\u516c\u53f8\u7a0e\u7387\u8868(\u5305\u62ec\u8054\u90a6\u7a0e\u548c\u7701\u7a0e)<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
 <\/td>\n\u5c0f\u751f\u610f\u7a0e\u7387<\/strong><\/p>\n

Small Business Income<\/strong><\/td>\n

\u6b63\u5e38\u516c\u53f8\u7a0e\u7387<\/strong><\/p>\n

Active Business Income<\/strong><\/td>\n<\/tr>\n

BC<\/td>\n13.5%<\/td>\n26%<\/td>\n<\/tr>\n
AB<\/td>\n14%<\/td>\n25%<\/td>\n<\/tr>\n
SK<\/td>\n13%<\/td>\n27%<\/td>\n<\/tr>\n
MB*<\/td>\n11%\/23%<\/td>\n27%<\/td>\n<\/tr>\n
ON<\/td>\n15.5%<\/td>\n26.5%<\/td>\n<\/tr>\n
QC<\/td>\n19%<\/td>\n26.9%<\/td>\n<\/tr>\n
NB**<\/td>\n15.5%<\/td>\n27%<\/td>\n<\/tr>\n
NS<\/td>\n14%\/27%<\/td>\n31%<\/td>\n<\/tr>\n
PE<\/td>\n15.5%<\/td>\n31%<\/td>\n<\/tr>\n
NL<\/td>\n15%<\/td>\n29%<\/td>\n<\/tr>\n
YT<\/td>\n15%<\/td>\n30%<\/td>\n<\/tr>\n
NT<\/td>\n15%<\/td>\n26.50%<\/td>\n<\/tr>\n
NU<\/td>\n15%<\/td>\n27%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u4e0a\u8868\u662f\u52a0\u62ff\u5927\u5404\u7701\u4efd\u79c1\u8425\u516c\u53f8\u7684\u5c0f\u751f\u610f\u7a0e\u7387\u548c\u6b63\u5e38\u7a0e\u7387\u6bd4\u8f83\u3002\u4ece\u6b64\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u9b41\u5317\u514b\uff08QC\uff09\u5bf9\u5c0f\u751f\u610f\u7684\u7a0e\u7387\u6700\u9ad8\u3002\u5b89\u7701\u3001New Brunswick\u548cPrince Edward Island\uff0c\u5c0f\u751f\u610f\u7684\u7a0e\u7387\u90fd\u76f8\u540c\uff0c\u867d\u7136\u4f4e\u4e8e\u9b41\u5317\u514b\uff0c\u4f46\u9ad8\u4e8e\u5176\u4ed6\u7701\u4efd\u3002<\/p>\n

Manitoba\u7684\u5c0f\u751f\u610f\u7a0e\u7387\u6700\u4f4e\uff0c\u5176\u6b21\u662fSaskatchewan, \u518d\u6b21\u662fBritish Columbia\u3002<\/p>\n

\u4e0e\u6211\u8054\u7cfb<\/h3>\n

\u4f5c\u8005\u674e\u6d9b\u4e3a\u52a0\u62ff\u5927\u7279\u8bb8\u4f1a\u8ba1\u5e08\uff08CPA,CA\uff09\uff0e\u4e86\u89e3\u66f4\u591a\u8be6\u60c5, \u8bf7\u6d4f\u89c8\u7f51\u7ad9http:\/\/litao.tlinc.ca\/cn\/<\/a>. \u5982\u9700\u8981\u4e13\u4e1a\u54a8\u8be2\u5e2e\u52a9\uff0c\u8bf7\u81f4\u7535\uff08416\uff09399-8106 \u674e\u6d9b\u7279\u8bb8\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u3002<\/h3>\n","protected":false},"excerpt":{"rendered":"

\u52a0\u62ff\u5927\u5bf9\u79c1\u8425\u5c0f\u516c\u53f8\u7684\u6b63\u5e38\u5546\u4e1a\u6536\u5165\u6709\u7740\u7279\u6b8a\u7684\u7a0e\u52a1\u4f18\u60e0\u3002\u8fd9\u4e5f\u662f\u4e3a\u4ec0\u4e48\u5927\u5bb6\u613f\u610f\u5c06\u751f\u610f\u653e\u5728\u6709\u9650\u516c\u53f8\u91cc\u7684\u539f\u56e0\u3002<\/p>\n

\u79c1\u8425\u516c\u53f8\u7684\u7a0e\u52a1\u5305\u62ec\u8054\u90a6\u7a0e\u548c\u7701\u7a0e\u3002\u5bf9\u4e8e\u79c1\u8425\u516c\u53f850\u4e07\u52a0\u5143\u4ee5\u4e0b\u7684\u6536\u5165\u8054\u90a6\u653f\u5e9c\u53ea\u5f81\u653611%\u7684\u7a0e\u6536\u3002\u5404\u4e2a\u7701\u5bf9\u5c0f\u751f\u610f\u7684\u7a0e\u6536\u4e5f\u975e\u5e38\u4f18\u60e0\u3002\u4e0d\u8fc7\u5404\u4e2a\u7701\u4efd\u5bf9\u5c0f\u751f\u610f\u7684\u754c\u5b9a\u7565\u6709\u4e0d\u540c\uff0c\u5f81\u6536\u7684\u7a0e\u7387\u4e5f\u5404\u6709\u5dee\u5f02\u3002<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-266","post","type-post","status-publish","format-standard","hentry","category-chinese-articles"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/comments?post=266"}],"version-history":[{"count":1,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/266\/revisions"}],"predecessor-version":[{"id":267,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/266\/revisions\/267"}],"wp:attachment":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/media?parent=266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/categories?post=266"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/tags?post=266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}