{"id":93234,"date":"2025-11-25T22:45:00","date_gmt":"2025-11-26T02:45:00","guid":{"rendered":"https:\/\/www.chinesepress.com\/?p=93234"},"modified":"2025-11-25T22:35:51","modified_gmt":"2025-11-26T02:35:51","slug":"%e5%8a%a0%e6%8b%bf%e5%a4%a72026%e7%9c%8b%e4%bd%a0%e8%a6%81%e7%b9%b3%e5%a4%9a%e5%b0%91%e7%a8%85%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/93234","title":{"rendered":"\u52a0\u62ff\u59272026\u770b\u4f60\u8981\u7e73\u591a\u5c11\u7a05\uff1f"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"550\" height=\"265\" src=\"https:\/\/www.chinesepress.com\/wp-content\/uploads\/2025\/11\/640-7-550x265.jpg\" alt=\"\" class=\"wp-image-93235\" srcset=\"https:\/\/www.chinesepress.com\/pre\/wp-content\/uploads\/2025\/11\/640-7-550x265.jpg 550w, https:\/\/www.chinesepress.com\/pre\/wp-content\/uploads\/2025\/11\/640-7-400x193.jpg 400w, https:\/\/www.chinesepress.com\/pre\/wp-content\/uploads\/2025\/11\/640-7-768x371.jpg 768w, https:\/\/www.chinesepress.com\/pre\/wp-content\/uploads\/2025\/11\/640-7.jpg 773w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/figure>\n<\/div>\n\n\n<p>\u5982\u679c\u4f60\u6b63\u5728\u8a08\u7b97 2026 \u5e74\u4f60\u7684\u6536\u5165\u6709\u591a\u5c11\u8981\u7e73\u7a05\uff0c\u90a3\u4f60\u5f88\u5e78\u904b\u2014\u2014\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff08CRA\uff09\u525b\u525b\u66f4\u65b0\u4e86\u806f\u90a6\u6240\u5f97\u7a05\u7a05\u968e\uff0c\u9019\u4e9b\u8b8a\u5316\u53ef\u80fd\u6703\u8b93\u4f60\u7684\u9322\u5305\u7a0d\u5fae\u9b06\u4e00\u53e3\u6c23\u3002<\/p>\n\n\n\n<p>\u7121\u8ad6\u4f60\u662f\u5728\u63d0\u524d\u898f\u5283\u7a05\u52d9\uff0c\u9084\u662f\u53ea\u662f\u60f3\u5f04\u6e05\u695a\u81ea\u5df1\u7684\u9322\u90fd\u53bb\u54ea\u4e86\uff0c\u52a0\u62ff\u5927\u65b0\u7684\u7a05\u968e\u90fd\u53ef\u80fd\u5f71\u97ff\u4f60\u7684\u5be6\u5f97\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u52a0\u62ff\u5927\u63a1\u7528\u7d2f\u9032\u7a05\u5236\uff0c\u800c\u6bcf\u500b\u7a05\u968e\u7684\u9580\u6abb\u660e\u5e74\u90fd\u6703\u6bd4\u4eca\u5e74\u7565\u5fae\u63d0\u9ad8\u2014\u2014\u5982\u679c\u4f60\u7684\u6536\u5165\u5728\u65b0\u4e00\u5e74\u6c92\u6709\u592a\u5927\u8b8a\u5316\uff0c\u9019\u53ef\u80fd\u6703\u5e6b\u4f60\u7701\u4e0b\u4e00\u4e9b\u7a05\u3002<br><br>CRA \u6bcf\u5e74\u90fd\u6703\u6839\u64da\u52a0\u62ff\u5927\u7d71\u8a08\u5c40\u7684\u6d88\u8cbb\u8005\u50f9\u683c\u6307\u6578\uff08CPI\uff09\u5c0d\u806f\u90a6\u7a05\u968e\u9032\u884c\u901a\u8139\u8abf\u6574\u30022026 \u5e74\u7684\u6307\u6578\u5316\u6bd4\u4f8b\u525b\u525b\u516c\u5e03\u70ba 2.0%\uff0c\u9019\u610f\u5473\u7740\u7a05\u968e\u548c\u7a05\u52d9\u62b5\u514d\u984d\u5ea6\u5c07\u7565\u5fae\u63d0\u9ad8\u3002<\/p>\n\n\n\n<p>\u9019\u500b\u6f32\u5e45\u6bd4\u53bb\u5e74\u7684 2.7% \u5c0f\u4e00\u4e9b\uff0c\u4f46\u5c0d\u65bc\u4e0d\u540c\u6536\u5165\u60c5\u6cc1\u7684\u4eba\u4f86\u8aaa\uff0c\u4ecd\u53ef\u80fd\u5e36\u4f86\u5be6\u969b\u5f71\u97ff\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u9084\u6709\u4e00\u9805\u91cd\u8981\u66f4\u65b0\uff1a\u6700\u4f4e\u806f\u90a6\u6240\u5f97\u7a05\u7a05\u7387\u5df2\u5f9e 15% \u964d\u81f3 14%\uff0c\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u4e26\u5728\u4eca\u5e74\u7684\u806f\u90a6\u9810\u7b97\u4e2d\u518d\u6b21\u5f97\u5230\u78ba\u8a8d\u3002<\/p>\n\n\n\n<p>\u9019\u610f\u5473\u7740\u5728\u5b8c\u6574\u7684 2026 \u7d0d\u7a05\u5e74\u5ea6\uff0c\u4f60\u7684\u7b2c\u4e00\u90e8\u5206\u6536\u5165\u5c07\u6309 14% \u7a05\u7387\u5fb5\u7a05\uff1b\u800c\u5728 2025 \u5e74\uff0c\u9019\u500b\u7a05\u7387\u662f 14.5%\uff0c\u56e0\u70ba\u964d\u7a05\u53ea\u5728\u5e74\u4e2d\u958b\u59cb\u5be6\u65bd\u3002<\/p>\n\n\n\n<p>\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff08CRA\uff09\u8868\u793a\uff0c\u52a0\u62ff\u5927\u5168\u570b\u6c11\u773e\u5728 2026 \u5e74\u7684\u806f\u90a6\u7a05\u52d9\u53ef\u9810\u8a08\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>2026 \u5e74\u806f\u90a6\u7a05\u968e<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u6839\u64da\u4f60\u5728 2026 \u5e74\u7684\u61c9\u7a05\u6536\u5165\u9700\u8981\u7e73\u7d0d\u7684\u806f\u90a6\u6240\u5f97\u7a05\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>14%\uff1a\u61c9\u7a05\u6536\u5165\u7684\u524d $58,523\n20.5%\uff1a\u8d85\u904e $58,523 \u5230 $117,045 \u90e8\u5206\n26%\uff1a\u8d85\u904e $117,045 \u5230 $181,440 \u90e8\u5206\n29%\uff1a\u8d85\u904e $181,440 \u5230 $258,482 \u90e8\u5206\n33%\uff1a\u8d85\u904e $258,482 \u7684\u90e8\u5206<\/code><\/pre>\n\n\n\n<p>\u8acb\u6ce8\u610f\uff0c\u9019\u4e9b\u6578\u5b57\u50c5\u9069\u7528\u65bc\u806f\u90a6\u6240\u5f97\u7a05\u3002\u4f60\u4ecd\u9700\u6839\u64da\u5c45\u4f4f\u7684\u7701\u6216\u5730\u5340\uff0c\u52a0\u4e0a\u7701\u7d1a \/ \u5730\u5340\u6240\u5f97\u7a05\uff0c\u800c\u9019\u4e9b\u7a05\u968e\u548c\u7a05\u7387\u662f\u53e6\u5916\u7368\u7acb\u8a2d\u5b9a\u7684\u3002<\/p>\n\n\n\n<p>2026 \u5e74\u57fa\u672c\u500b\u4eba\u514d\u7a05\u984d\uff08BPA\uff09<\/p>\n\n\n\n<p>\u9664\u4e86\u7a05\u968e\u8abf\u6574\u5916\uff0c\u57fa\u672c\u500b\u4eba\u514d\u7a05\u984d\uff08Basic Personal Amount\uff0cBPA\uff09\u4e5f\u5df2\u66f4\u65b0\u3002BPA \u662f\u4e00\u7a2e\u4e0d\u53ef\u9000\u9084\u7684\u62b5\u7a05\u984d\uff0c\u4e0d\u8ad6\u6536\u5165\u591a\u5c11\uff0c\u5927\u591a\u6578\u52a0\u62ff\u5927\u4eba\u90fd\u80fd\u7528\u4f86\u6e1b\u5c11\u9700\u7e73\u7a05\u7684\u6536\u5165\u91d1\u984d\u3002<\/p>\n\n\n\n<p>\u6839\u64da\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff08CRA\uff09\uff0c2026 \u5e74\u7684\u6700\u9ad8\u57fa\u672c\u500b\u4eba\u514d\u7a05\u984d\uff08BPA\uff09\u70ba $16,452\u3002\u4f60\u53ef\u7533\u5831\u7684\u91d1\u984d\u53d6\u6c7a\u65bc\u4f60\u7684\u6536\u5165\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>\u82e5\u6536\u5165\u70ba $181,440 \u6216\u4ee5\u4e0b\uff0c\u53ef\u7533\u5831 \u5168\u984d BPA\uff1a$16,452\n\u82e5\u6536\u5165\u70ba $258,482 \u6216\u4ee5\u4e0a\uff0c\u53ea\u80fd\u7533\u5831 \u6700\u4f4e BPA\uff1a$14,829\n\u82e5\u6536\u5165\u4ecb\u65bc\u5169\u8005\u4e4b\u9593\uff0c\u4f60\u7684 BPA \u4e5f\u5c07\u6309\u6bd4\u4f8b\u843d\u5728\u5169\u8005\u4e4b\u9593\n\u5982\u679c\u4f60 2026 \u5e74\u7684\u6536\u5165 \u5728 $16,452 \u6216\u4ee5\u4e0b\uff0c\u90a3\u9ebc\u4f60\u7121\u9700\u7e73\u7d0d\u4efb\u4f55\u806f\u90a6\u6240\u5f97\u7a05\uff0c\u56e0\u70ba BPA \u5df2\u8986\u84cb\u4f60\u7684\u5168\u90e8\u6536\u5165\u3002<\/code><\/pre>\n\n\n\n<p>\u793a\u4f8b\uff1a2026 \u5e74\u6536\u5165 $140,000\uff0c\u8981\u7e73\u591a\u5c11\u806f\u90a6\u7a05\uff1f<\/p>\n\n\n\n<p>\u70ba\u4e86\u8aaa\u660e\u52a0\u62ff\u5927\u7d2f\u9032\u7a05\u5236\u5728\u5be6\u969b\u4e2d\u7684\u904b\u4f5c\uff0c\u6211\u5011\u4f86\u770b\u4e00\u500b\u4f8b\u5b50\u3002<\/p>\n\n\n\n<p>\u5047\u8a2d\u4f60 2026 \u5e74\u7684\u61c9\u7a05\u6536\u5165\u70ba $140,000\uff0c\u5728\u50c5\u4f7f\u7528 BPA\u3001\u672a\u52a0\u5165\u5176\u4ed6\u62b5\u6263\u6216\u9000\u7a05\u7684\u60c5\u6cc1\u4e0b\uff0c\u4f60\u7684\u806f\u90a6\u7a05\u8a08\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>0%\uff1a\u524d $16,452\uff08BPA\uff09 \u2192 $0\n14%\uff1a\u63a5\u4e0b\u4f86\u7684 $42,071\uff08$58,523 \u2013 $16,452\uff09 \u2192 $5,889.94\n20.5%\uff1a\u63a5\u4e0b\u4f86\u7684 $58,522\uff08$117,045 \u2013 $58,523\uff09 \u2192 $11,997.01\n26%\uff1a\u5269\u4e0b\u7684 $22,955\uff08$140,000 \u2013 $117,045\uff09 \u2192 $5,968.30<\/code><\/pre>\n\n\n\n<p>\u806f\u90a6\u6240\u5f97\u7a05\u7e3d\u984d\uff1a$23,855.25<br>\u5225\u5fd8\u4e86\uff0c\u9019\u53ea\u662f\u806f\u90a6\u7a05\u7684\u8a08\u7b97\u3002\u7701\u7d1a\u7a05\u4ee5\u53ca\u4f60\u6709\u8cc7\u683c\u4eab\u53d7\u7684 \u5176\u4ed6\u62b5\u7a05\u984d\u6216\u6263\u9664 \u90fd\u6703\u5f71\u97ff\u6700\u7d42\u61c9\u7e73\u7a05\u984d\u3002<\/p>\n\n\n\n<p>\u56de\u9867\uff1a2025 \u5e74\u7a05\u968e<\/p>\n\n\n\n<p>\u70ba\u4e86\u65b9\u4fbf\u6bd4\u8f03\uff0c\u4ee5\u4e0b\u662f 2025 \u5e74\u7684\u806f\u90a6\u6240\u5f97\u7a05\u7a05\u968e\u3002\u9019\u4e9b\u7a05\u968e\u9069\u7528\u65bc\u4f60\u5728 2026 \u5e74\u6625\u5929\u7533\u5831\u3001\u5c0d\u61c9 2025 \u5e74\u6240\u5f97\u7684\u5831\u7a05\u8868\u3002<\/p>\n\n\n\n<p>2025 \u5e74\u4e0a\u534a\u5e74\uff0c\u6700\u4f4e\u7a05\u7387\u4ecd\u70ba 15%\uff0c\u4f46\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u964d\u70ba 14% \u2014\u2014 \u56e0\u6b64\u5168\u5e74\u6709\u6548\u7a05\u7387\u70ba 14.5%\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u70ba 2025 \u5e74\u7a05\u968e\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>14.5%\uff1a\u61c9\u7a05\u6536\u5165\u7684\u524d $57,375\n20.5%\uff1a\u8d85\u904e $57,375 \u81f3 $114,750 \u90e8\u5206\n26%\uff1a\u8d85\u904e $114,750 \u81f3 $177,882 \u90e8\u5206\n29%\uff1a\u8d85\u904e $177,882 \u81f3 $253,414 \u90e8\u5206\n33%\uff1a\u8d85\u904e $253,414 \u7684\u90e8\u5206<\/code><\/pre>\n\n\n\n<p>2025 \u5e74\u7684\u57fa\u672c\u500b\u4eba\u514d\u7a05\u984d\uff08BPA\uff09\u70ba\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>$16,129\uff1a\u82e5\u6536\u5165 $177,882 \u6216\u4ee5\u4e0b\n$14,538\uff1a\u82e5\u6536\u5165 $253,414 \u6216\u4ee5\u4e0a<\/code><\/pre>\n\n\n\n<p>\u82e5\u4ecb\u65bc\u5169\u8005\u4e4b\u9593\uff0c\u514d\u7a05\u984d\u6703\u6309\u6bd4\u4f8b\u8abf\u6574<br>\u56e0\u6b64\uff0c\u5118\u7ba1 2026 \u5e74\u7684\u7a05\u968e\u8207\u57fa\u672c\u500b\u4eba\u514d\u7a05\u984d\u4e26\u672a\u51fa\u73fe\u5de8\u5927\u8b8a\u5316\uff0c\u4f46\u9019\u4e9b\u8abf\u6574\u2014\u2014\u5c24\u5176\u662f \u6700\u4f4e\u7a05\u7387\u6b63\u5f0f\u964d\u81f3 14% \u2014\u2014\u4ecd\u53ef\u80fd\u5e6b\u4f60\u7701\u4e0b\u4e00\u4e9b\u7a05\u91d1\u3002<\/p>\n\n\n\n<p>\u9019\u610f\u5473\u7740\u4ec0\u9ebc\uff1f<\/p>\n\n\n\n<p>\u5373\u4f7f\u7a05\u968e\u7684\u8abf\u6574\u5e45\u5ea6\u4e0d\u5927\uff0c\u9577\u671f\u4e0b\u4f86\u4e5f\u53ef\u80fd\u9020\u6210\u986f\u8457\u5f71\u97ff\u3002\u5982\u679c\u4f60\u7684\u6536\u5165\u4fdd\u6301\u4e0d\u8b8a\uff0c\u800c\u7a05\u968e\u9580\u6abb\u4e0a\u8abf\uff0c\u90a3\u9ebc\u4f60\u6536\u5165\u4e2d\u7684\u66f4\u591a\u90e8\u5206\u5c07\u6309\u8f03\u4f4e\u7a05\u7387\u5fb5\u7a05\u3002\u518d\u52a0\u4e0a\u5404\u7a2e\u62b5\u7a05\u984d\u8207\u6263\u9664\uff0c\u4f60\u5728 2026 \u5e74\u53ef\u80fd\u6703\uff1a<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>\u7e73\u66f4\u5c11\u7684\u7a05\uff0c\u6216\n\u7372\u5f97\u66f4\u5927\u7684\u9000\u7a05\u3002<\/code><\/pre>\n\n\n\n<p>\u4e86\u89e3\u52a0\u62ff\u5927\u7684\u7a05\u968e\u904b\u4f5c\u65b9\u5f0f\uff0c\u4e5f\u80fd\u5e6b\u52a9\u4f60\u5728 RRSP 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