隨著人們經(jīng)濟(jì)水平的提高，對(duì)于很多家庭來(lái)說(shuō)，留學(xué)不再是一個(gè)可望而不可及的事情，許多人都想要留學(xué)，那其中加拿大留學(xué)生有哪些退稅項(xiàng)目？針對(duì)這個(gè)問(wèn)題，下面教育在線小編就來(lái)和大家分享一下。

所得稅(Income Tax，也稱作""收入稅"")

凡受雇人士每月都要從工資中直接扣除其預(yù)繳所得稅。盡管受雇人士的所得稅已逐月預(yù)繳，每年的4月30日以前仍要填好報(bào)稅表，將上一年度的個(gè)人收入及納稅情況做一總結(jié)。交上的報(bào)稅表，經(jīng)政府稅務(wù)部門核驗(yàn)計(jì)算后，發(fā)現(xiàn)預(yù)繳稅超額的話，政府會(huì)把多繳的稅款退還給納稅人。如核驗(yàn)后發(fā)現(xiàn)你預(yù)繳的稅額不足，你仍需補(bǔ)足。

在加拿大有一類人上班族叫""自雇人士""，獨(dú)立性強(qiáng)，不單為一個(gè)雇主工作，英文稱這類人為""Self-employed""，類似于中國(guó)人說(shuō)的""自由職業(yè)者""，他們與他們的東家也都要繳所得稅。在加拿大有一種生意叫""家庭生意""，英文稱""home business""，它的定義是，用工方面屬自雇，辦公地點(diǎn)多數(shù)就在自己的家里。這樣，你的家和公司成為了一體，你的房租、生活文化用品、傳真、電話、購(gòu)車養(yǎng)車、汽油等的費(fèi)用都可以打入公司的日常開(kāi)支，記入公司經(jīng)營(yíng)成本，這樣既公私兩利，又可以少納稅。此外，不受雇于任何個(gè)人和企業(yè)，通過(guò)投資等方式獲得利潤(rùn)，也必須納稅。繳納所得稅的稅額并不是一刀切，其原則是，收越高，納稅比例越大。

物業(yè)稅

凡屋主、地主或大廈業(yè)主都要支付物業(yè)稅。有些省市級(jí)政府每年一次或兩次將牧業(yè)征稅單寄給業(yè)主，進(jìn)行申報(bào)納稅。此牧業(yè)稅也可以分期與房屋抵押供款一同交付。

以上是加拿大公民、永久居民應(yīng)繳納的稅項(xiàng)。關(guān)于各項(xiàng)的具體稅額，聯(lián)邦政府一套尺度，各省級(jí)政府又有一套尺度，十分專業(yè)復(fù)雜，在這里不做具體介紹。新移民到了加拿大，要想逐項(xiàng)了解清楚，要請(qǐng)教專精稅務(wù)的會(huì)計(jì)師，或打電話給加拿大稅務(wù)局(Revenue Canada)查詢。

不同省份的購(gòu)物稅和收入稅也是不盡相同的：

個(gè)人所得稅

Newfoundland and Labrador 7.7% on the first $31,278 of taxable income,

12.8% on the next $31,278,

15.5% on the amount over $62,556

Prince Edward Island 9.8% on the first $31,984 of taxable income,

13.8% on the next $31,985,

16.7% on the amount over $63,96

Nova Scotia 8.79% on the first $29,590 of taxable income,

14.95% on the next $29,590,

16.67% on the next $33,820

17.5% on the amount over $93,000

New Brunswick 9.3% on the first $36,421 of taxable income,

12.5% on the next $36,422,

13.3% on the next $45,584,

14.3% on the amount over $118,427

Quebec See Income tax rates- 少于38385 =16%稅超過(guò)38385<76770=20% 超過(guò)76770 = 24%

Ontario 5.05% on the first $37,106 of taxable income,

9.15% on the next $37,108,

11.16% on the amount over $74,214

Manitoba 10.8% on the first $31,000 of taxable income,

12.75% on the next $36,000,

17.4% on the amount over $67,000

Saskatchewan 11% on the first $40,354 of taxable income,

13% on the next $74,943,

15% on the amount over $115,297

Alberta 10% of taxable income

British Columbia 5.06% on the first $35,859 of taxable income,

7.7% on the next $35,860,

10.5% on the next $10,623,

12.29% on the next $17,645,

14.7% on the amount over $99,987

Yukon 7.04% on the first $40,970 of taxable income,

9.68% on the next $40,971,

11.44% on the next $45,080,

12.76% on the amount over $127,021

Northwest Territories 5.9% on the first $37,106 of taxable income,

8.6% on the next $37,108,

12.2% on the next $46,442,

14.05% on the amount over $120,656

Nunavut 4% on the first $39,065 of taxable income,

7% on the next $39,065,

9% on the next $48,891,

11.5% on the amount over $127,021

購(gòu)物稅

Alberta 5%

British Columbia 12%

Manitoba 12%

New Brunswick 13%

Newfoundland and Labrador 13%

Nova Scotia 15%

Ontario 13%

Prince Edward Island15.5%

Québec 13.925%

Saskatchewan 10%

通過(guò)上文的內(nèi)容介紹，大家對(duì)“加拿大留學(xué)生有哪些退稅項(xiàng)目”大家是不是有了一個(gè)大致的了解呢？如果大家還想了解更詳細(xì)、更多的相關(guān)內(nèi)容，則可以繼續(xù)關(guān)注本頻道，也可以向本頻道咨詢。

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