{"id":94,"date":"2016-11-28T22:23:16","date_gmt":"2016-11-29T06:23:16","guid":{"rendered":"http:\/\/accountantwei.com\/cn\/?p=94"},"modified":"2016-11-28T22:23:59","modified_gmt":"2016-11-29T06:23:59","slug":"2016%e5%b9%b4%e6%94%bf%e5%ba%9c%e9%a2%84%e7%ae%97%e5%af%b9%e4%b8%aa%e4%ba%ba%e7%a8%8e%e5%8a%a1%e5%bd%b1%e5%93%8d","status":"publish","type":"post","link":"http:\/\/accountantwei.com\/cn\/2016%e5%b9%b4%e6%94%bf%e5%ba%9c%e9%a2%84%e7%ae%97%e5%af%b9%e4%b8%aa%e4%ba%ba%e7%a8%8e%e5%8a%a1%e5%bd%b1%e5%93%8d\/","title":{"rendered":"2016\u5e74\u653f\u5e9c\u9884\u7b97\u5bf9\u4e2a\u4eba\u7a0e\u52a1\u5f71\u54cd"},"content":{"rendered":"<p>\u4f5c\u8005\uff1aStella Wei, CPA<\/p>\n<p><span style=\"color: #000000;\">2016\u5e742\u6708\u516c\u5e03\u7684\u653f\u5e9c\u9884\u7b97\u4e2d\uff0c\u5bf9\u4e8e\u4f4e\u6536\u5165\u3001\u4e2d\u4ea7\u9636\u7ea7\u7279\u522b\u662f\u6709\u672a\u6210\u5e74\u5c0f\u5b69\u5bb6\u5ead\u6709\u8f83\u5927\u7a0e\u52a1\u4f18\u60e0\u548c\u798f\u5229\uff0c\u4f46\u5bf9\u9ad8\u6536\u5165\u4eba\u7fa4\u5374\u8d4b\u4e88\u66f4\u9ad8\u7a0e\u7387\uff0c\u6211\u4eec\u5c31\u5927\u591a\u6570\u4eba\u5173\u5fc3\u7684\u51e0\u4e2a\u7a0e\u52a1\u53d8\u5316\u6765\u8c08\u8c08\uff1a<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u8054\u90a6\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u63d0\u9ad8<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u52a0\u62ff\u5927\u8054\u90a6\u653f\u5e9c\u5bf9\u4e8e2016\u5e74\u5728$45,282\u5230$90,563\u4e4b\u95f4\u7684\u6536\u5165\u7a0e\u7387\u4ece22%\u4e0b\u8c03\u523020.5%\uff0c\u60e0\u53ca\u5230\u5f88\u591a\u4e2d\u4ea7\u5bb6\u5ead\u3002\u4f46\u5bf9\u4e8e2016\u5e74\u6536\u5165\u8d85\u8fc720\u4e07\u52a0\u5143\u7684\u7a0e\u52a1\u5c45\u6c11\u7684\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u4ece29%\u4e0a\u8c03\u81f333%\u3002\u4e0b\u9762\u662f2015\u5e74\u4e0e2016\u5e74\u8054\u90a6\u6240\u5f97\u7a0e\u7a0e\u7387\u6bd4\u8f83\uff1a<\/span><\/p>\n<p><span style=\"color: #000000;\"><u>\u6536\u5165\u6c34\u5e73 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a02015\u00a0 2016<\/u><\/span><\/p>\n<p><span style=\"color: #000000;\">\u5c11\u4e8e$45,282 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15%\u00a0\u00a0 15%<\/span><\/p>\n<p><span style=\"color: #000000;\">$45,283 to $90,563 \u00a0 \u00a0 \u00a0 22%\u00a0\u00a0 20.5%<\/span><\/p>\n<p><span style=\"color: #000000;\">$90,564 to $140,388 \u00a0 \u00a0 26%\u00a0\u00a0 26%<\/span><\/p>\n<p><span style=\"color: #000000;\">$140,389 to $200,000\u00a0 29%\u00a0\u00a0 29%<\/span><\/p>\n<p><span style=\"color: #000000;\">\u9ad8\u4e8e $200,000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a029%\u00a0\u00a0 33%<\/span><\/p>\n<p><span style=\"color: #000000;\">\u5e74\u6536\u5165\u8d85\u8fc720\u4e07\u52a0\u5143\u7684\u52a0\u62ff\u5927\u4eba\u867d\u7136\u4f1a\u7531\u4e8e\u65b0\u7a0e\u7387\u800c\u7f34\u7eb3\u66f4\u591a\u7684\u6240\u5f97\u7a0e\uff0c\u4f46\u8fd8\u662f\u6709\u4e00\u4e9b\u5408\u6cd5\u7684\u624b\u6bb5\u51cf\u5c11\u81ea\u5df1\u7684\u7a0e\u52a1\u8d1f\u62c5\uff0c\u6bd4\u5982\u5229\u7528RRSP\u4f9b\u6b3e\u989d\u5ea6\u51cf\u5c11\u9700\u8981\u62a5\u7a0e\u7684\u5e74\u6536\u5165\uff0c\u589e\u52a0\u6148\u5584\u6350\u6b3e\u989d\u5ea6\u548c\u653f\u6cbb\u6350\u6b3e\u989d\u5ea6\u3001\u7533\u62a5\u6295\u8d44\u635f\u5931\u3001\u628a\u57282017\u5e74\u521d\u5df2\u7ecf\u53d1\u751f\u7684\u533b\u7597\u5f00\u652f\u63d0\u524d\u505a\u4e3a2016\u5e74\u533b\u7597\u5f00\u652f\u7533\u62a5\u7b49\u7b49\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u91c7\u7528\u65b0\u513f\u7ae5\u798f\u5229\u91d1<\/strong><strong>(CCB)\uff0c\u66ff\u4ee3\u539f\u6765\u7684\u725b\u5976\u91d1(CCTB)\u548c\u8054\u90a6\u6258\u513f\u798f\u5229(UCCB)<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u65b0\u513f\u7ae5\u798f\u5229\u91d1\u81ea2016\u5e747\u67081\u65e5\u751f\u6548\uff0c\u653f\u5e9c\u662f\u6839\u636e\u5bb6\u5ead\u5e74\u6536\u5165\u548c\u672a\u6ee118\u5c81\u5c0f\u5b69\u4eba\u6570\u51b3\u5b9a\u798f\u5229\u591a\u5c11\u3002\u65b0\u513f\u7ae5\u798f\u5229\u91d1\u4e3a\u514d\u7a0e\u6536\u5165\uff0c\u4e0d\u7528\u62a5\u7a0e\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u8fd9\u9879\u798f\u5229\u662f\u9488\u5bf9\u4f4e\u6536\u5165\u548c\u4e2d\u7b49\u6536\u5165\u5e76\u517b\u80b2\u672a\u6210\u5e74\u5c0f\u5b69\u5bb6\u5ead\uff0c\u5982\u679c\u5bb6\u5ead\u5e74\u6536\u5165\u8d85\u8fc7$188,438\uff0c\u5219\u6240\u5f97\u798f\u5229\u6ca1\u6709\u6216\u8005\u662f\u6781\u5c11\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u5982\u679c\u5bb6\u5ead2016\u5e74\u6536\u5165\u4f4e\u4e8e3\u4e07\u5143\uff0c\u5219\u6bcf\u4e2a6\u5c81\u4ee5\u4e0b\u5c0f\u5b69\u6bcf\u6708\u53ef\u9886\u53d6$533\uff08\u4e00\u5e74$6,400)\uff0c\u6bcf\u4e2a6\u81f317\u5c81\u5c0f\u5b69\u6bcf\u6708\u53ef\u9886\u53d6$450\uff08\u4e00\u5e74$5,400)\uff0c\u53e6\u5916\u5408\u4e4e\u6761\u4ef6\u7684\u6b8b\u75be\u5c0f\u5b69\u8fd8\u53ef\u4ee5\u4e00\u5e74\u591a\u9886\u53d6$2,730\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u5982\u679c\u6709\u4e00\u4e2a\u5e74\u6536\u5165\u4e3a8\u4e07\u7684\u4e2d\u4ea7\u5bb6\u5ead\uff0c\u5bb6\u4e2d\u6709\u4e24\u4e2a\u672a\u6ee16\u5c81\u7684\u5c0f\u5b69\uff0c\u5219\u8fd9\u4e2a\u5bb6\u5ead\u6bcf\u6708\u53ef\u6536\u5230$601\u5de6\u53f3\u7684\u514d\u7a0e\u513f\u7ae5\u798f\u5229\u91d1\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u65b0\u513f\u7ae5\u798f\u5229\u91d1\u81ea7\u670820\u65e5\u5f00\u59cb\u53d1\u653e\uff0c\u5408\u4e4e\u6761\u4ef6\u5bb6\u5ead\u6bcf\u670820\u65e5\u53ef\u6536\u5230\u91d1\u989d\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u4ee5\u4e0b\u94fe\u63a5\u4e3a\u513f\u7ae5\u798f\u5229\u91d1\u8ba1\u7b97\u5668\uff1a<\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"http:\/\/www.cra-arc.gc.ca\/bnfts\/clcltr\/cfbc-eng.html\">http:\/\/www.cra-arc.gc.ca\/bnfts\/clcltr\/cfbc-eng.html<\/a><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u914d\u5076\u6536\u5165\u5206\u62c5<\/strong><strong>(Family Income Splitting)\u53d6\u6d88<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u914d\u5076\u5206\u62c5\u6536\u5165\u51cf\u7a0e\u662f\u4e00\u4e2a\u77ed\u547d\u7684\u62a5\u7a0e\u89c4\u5b9a\uff0c\u6709\u6548\u671f\u53ea\u67092014\u548c2015\u4e24\u4e2a\u62a5\u7a0e\u5e74\u5ea6\uff0c\u4e0d\u80fd\u7528\u4e8e2016\u5e74\u7684\u62a5\u7a0e\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u5bb6\u5ead\u9000\u4f11\u91d1\u6536\u5165\u5206\u62c5\u57282016\u5e74\u4ecd\u6709\u6548\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u51cf\u5c11\u513f\u7ae5\u5065\u8eab\u548c\u827a\u672f\u62b5\u7a0e\u989d<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u57282016\u5e74\u62a5\u7a0e\u5e74\u5ea6\u91cc\uff0c\u513f\u7ae5\u7684\u5065\u8eab\u62b5\u7a0e\u989d\u4ece$1000\u964d\u4e3a$500\uff08\u4f46\u4ecd\u662f\u53ef\u8fd4\u8fd8\u7a0e\u989d\uff09\uff0c\u513f\u7ae5\u7684\u827a\u672f\u62b5\u7a0e\u989d\u4ece$500\u964d\u4e3a$250\u3002\u4f46\u6b8b\u75be\u513f\u7ae5\u7684\u989d\u5916\u62b5\u7a0e\u989d\u4e0d\u53d8\uff0c\u5747\u4e3a$500\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\">\u4ece2017\u5e74\u53ca\u4ee5\u540e\u7684\u62a5\u7a0e\u5e74\u5ea6\u91cc\uff0c\u513f\u7ae5\u5065\u8eab\u548c\u827a\u672f\u62b5\u7a0e\u989d\u5c06\u53d6\u6d88\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u81ea<\/strong><strong>2017\u5e741\u67081\u65e5\u8d77\uff0c\u53d6\u6d88\u6559\u80b2\u548c\u4e66\u672c\u62b5\u7a0e<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">2017\u5e74\uff0c\u6559\u80b2\u548c\u4e66\u672c\u62b5\u7a0e\u989d\u88ab\u53d6\u6d88\uff0c\u4f46\u5b66\u8d39\u62b5\u7a0e\u4ecd\u4fdd\u7559\u3002\u4efb\u4f55\u4ee5\u5f80\u5e74\u5ea6\u6ca1\u4f7f\u7528\u7684\u6559\u80b2\u548c\u4e66\u672c\u62b5\u7a0e\u989d\u57282017\u5e74\u53ca\u4ee5\u540e\u4ecd\u53ef\u4ee5\u7528\u4e8e\u62b5\u7a0e\u3002<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u6062\u590d\u7533\u8bf7\u8001\u4eba\u91d1\u7684\u5e74\u9f84\u4e3a<\/strong><strong>65\u5c81<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong>2016\u5e74\u653f\u5e9c\u9884\u7b97\u6062\u590d\u4e86\u8001\u4eba\u4ece65\u5c81\u5f00\u59cb\u5c31\u53ef\u4ee5\u9886\u53d6\u8001\u4eba\u91d1(OAS)\uff0c\u800c\u4e0d\u662f\u8981\u7b49\u523067\u5c81\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u4e3a\u8001\u5e74\u592b\u59bb\u56e0\u9700\u8981\u7279\u6b8a\u7167\u987e\u800c\u5206\u5f00\u4f4f\u63d0\u4f9b\u66f4\u591a\u798f\u5229<\/strong><strong>\u00a0<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u5982\u679c\u4e00\u5bf9\u8001\u592b\u59bb\u56e0\u4e3a\u9700\u8981\u7279\u6b8a\u7167\u987e\u800c\u5206\u5f00\u5c45\u4f4f\uff0c\u5373\u975e\u81ea\u5df1\u63a7\u5236\u800c\u4ea7\u751f\u7684\u5206\u5c45\uff0c\u653f\u5e9c\u4f53\u8d34\u7684\u6839\u636e\u592b\u59bb\u5404\u81ea\u7684\u6536\u5165\u6765\u53d1\u653e\u4f4e\u6536\u5165\u8865\u8d34(Guaranteed Income Supplement)\uff0c\u800c\u4e0d\u662f\u6839\u636e\u6574\u4e2a\u5bb6\u5ead\u6536\u5165\u6765\u53d1\u653e\uff0c\u8fd9\u4e2a\u53d8\u5316\u8ba9\u6b64\u7c7b\u5bb6\u5ead\u7684\u798f\u5229\u6536\u5165\u589e\u52a0\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline; color: #000000;\">Stella Wei\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u4e8e2016\u5e7412\u67081\u65e5\u559c\u8fc1\u65b0\u5740\uff0c\u65b0\u529e\u516c\u5ba4\u4f4d\u4e8e\u94c1\u9053\u95472\u53f7\u697c26\u5c42\u3002\u5177\u4f53\u5730\u5740\uff1a2600-4720 Kingsway, Burnaby BC.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f5c\u8005\uff1aStella Wei, CPA 2016\u5e742\u6708\u516c\u5e03\u7684\u653f\u5e9c\u9884\u7b97\u4e2d\uff0c\u5bf9\u4e8e\u4f4e\u6536\u5165\u3001\u4e2d\u4ea7\u9636\u7ea7\u7279\u522b\u662f\u6709\u672a\u6210\u5e74\u5c0f\u5b69\u5bb6 [&hellip;]<\/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},"categories":[3],"tags":[],"_links":{"self":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/94"}],"collection":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/comments?post=94"}],"version-history":[{"count":2,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/94\/revisions"}],"predecessor-version":[{"id":96,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/94\/revisions\/96"}],"wp:attachment":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/media?parent=94"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/categories?post=94"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/tags?post=94"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}