{"id":900472,"date":"2026-02-14T18:19:28","date_gmt":"2026-02-14T18:19:28","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900472&amp;lang=zh"},"modified":"2026-02-14T18:19:28","modified_gmt":"2026-02-14T18:19:28","slug":"self-employed-tax-calculator","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/self-employed-tax-calculator\/","title":{"rendered":"2025\u5e74\u52a0\u62ff\u5927\u81ea\u96c7\u4eba\u58eb\u7a0e\u52a1\u8ba1\u7b97\u5668"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4ece\u672c\u8d28\u4e0a\u8bb2,\u5728\u52a0\u62ff\u5927\u8bed\u5883\u4e0b\u7684<strong>\u81ea\u96c7\u4eba\u58eb\u7a0e\u52a1\u8ba1\u7b97\u5668<\/strong>\u5e76\u4e0d\u662f\u6307\u67d0\u4e2a\u80fd\u77ac\u95f4\u89e3\u51b3\u4e00\u5207\u95ee\u9898\u7684\u795e\u5947\u5728\u7ebf\u5de5\u5177\u3002\u76f8\u53cd,\u5b83\u6307\u7684\u662f\u6839\u636e\u60a8\u7684\u81ea\u96c7\u6536\u5165\u548c\u652f\u51fa\u8ba1\u7b97\u5e94\u7f34\u7a0e\u6b3e\u7684\u6574\u4e2a\u8fc7\u7a0b,\u4e3b\u8981\u4f9d\u636e<strong>T2125\u8868\u683c\u300a\u4f01\u4e1a\u6216\u4e13\u4e1a\u6d3b\u52a8\u62a5\u8868\u300b<\/strong>\u8fdb\u884c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u5c06\u4f5c\u4e3a\u8be6\u7ec6\u6307\u5357,\u5e2e\u52a9\u60a8\u7406\u89e3\u8fd9\u4e00\u8ba1\u7b97\u8fc7\u7a0b,\u62c6\u89e3\u5176\u4e2d\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206,\u5305\u62ec\u5982\u4f55\u786e\u5b9a\u7ecf\u8425\u6536\u5165\u3001\u5982\u4f55\u5229\u7528\u5404\u9879\u6263\u9664\u3001\u5982\u4f55\u5904\u7406\u52a0\u62ff\u5927\u9000\u4f11\u91d1\u8ba1\u5212(CPP)\u4f9b\u6b3e,\u4ee5\u53ca\u5982\u4f55\u6ee1\u8db3\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40 (CRA)\u89c4\u5b9a\u7684\u5404\u9879\u91cd\u8981\u622a\u6b62\u65e5\u671f\u3002<\/p>\n\n\n\n<div id=\"self-employed-tax-calculator-ca\" style=\"border: 1px solid #ccc; padding: 20px; border-radius: 8px; max-width: 600px; margin: 20px auto; font-family: sans-serif; background-color: #f9f9f9;\">\n\n    <h3 style=\"text-align: center; color: #333; margin-top: 0;\">\u81ea\u96c7\u4eba\u58eb\u7a0e\u52a1\u4f30\u7b97\u5668(\u52a0\u62ff\u5927\u2014\u20142024\u5e74\u7a0e\u7387)<\/h3>\n    <p style=\"font-size: 0.9em; text-align: center; color: #555; margin-bottom: 20px;\">\u4f30\u7b97\u60a8\u7684\u8054\u90a6\u7a0e\u3001\u7701\u7a0e(\u7b80\u5316\u7248)\u4ee5\u53caCPP\u4f9b\u6b3e\u3002<\/p>\n\n    <div style=\"margin-bottom: 15px;\">\n        <label for=\"grossIncome\" style=\"display: block; margin-bottom: 5px; font-weight: bold; color: #444;\">\u5e74\u5ea6\u81ea\u96c7\u603b\u6536\u5165($):<\/label>\n        <input type=\"number\" id=\"grossIncome\" placeholder=\"\u4f8b\u5982:80000\" style=\"width: 100%; padding: 8px; border: 1px solid #ccc; border-radius: 4px; box-sizing: border-box;\">\n    <\/div>\n\n    <div style=\"margin-bottom: 15px;\">\n        <label for=\"businessExpenses\" style=\"display: block; margin-bottom: 5px; font-weight: bold; color: #444;\">\u5e74\u5ea6\u7ecf\u8425\u652f\u51fa($):<\/label>\n        <input type=\"number\" id=\"businessExpenses\" placeholder=\"\u4f8b\u5982:15000\" style=\"width: 100%; padding: 8px; border: 1px solid #ccc; border-radius: 4px; box-sizing: border-box;\">\n    <\/div>\n\n    <div style=\"margin-bottom: 20px;\">\n        <label for=\"provincialRate\" style=\"display: block; margin-bottom: 5px; font-weight: bold; color: #444;\">\u9884\u4f30\u5e73\u5747\u7701\u7a0e\u7a0e\u7387(%):<\/label>\n        <input type=\"number\" id=\"provincialRate\" placeholder=\"\u4f8b\u5982:10\" style=\"width: 100%; padding: 8px; border: 1px solid #ccc; border-radius: 4px; box-sizing: border-box;\">\n        <small style=\"display: block; margin-top: 5px; color: #777;\">(\u8bf7\u8f93\u5165\u60a8\u6240\u5728\u7701\u4efd\u7684\u5e73\u5747\u7a0e\u7387\u3002\u8fd9\u662f\u4e00\u79cd\u7b80\u5316\u5904\u7406\u3002)<\/small>\n    <\/div>\n\n    <button onclick=\"calculateSelfEmployedTax()\" style=\"display: block; width: 100%; padding: 12px; background-color: #0073aa; color: white; border: none; border-radius: 4px; font-size: 1em; cursor: pointer; transition: background-color 0.3s;\">\u8ba1\u7b97\u9884\u4f30\u7a0e\u989d<\/button>\n\n    <div id=\"results\" style=\"margin-top: 25px; padding-top: 15px; border-top: 1px dashed #ccc;\">\n        <h4 style=\"margin-bottom: 15px; color: #333;\">\u9884\u4f30\u7ed3\u679c:<\/h4>\n        <p style=\"margin: 8px 0; font-size: 0.95em;\"><strong>\u81ea\u96c7\u51c0\u6536\u5165:<\/strong> $<span id=\"netIncomeResult\">0.00<\/span><\/p>\n        <p style=\"margin: 8px 0; font-size: 0.95em;\"><strong>\u9884\u4f30\u8054\u90a6\u6240\u5f97\u7a0e:<\/strong> $<span id=\"federalTaxResult\">0.00<\/span><\/p>\n        <p style=\"margin: 8px 0; font-size: 0.95em;\"><strong>\u9884\u4f30\u7701\u7ea7\u6240\u5f97\u7a0e:<\/strong> $<span id=\"provincialTaxResult\">0.00<\/span><\/p>\n        <p style=\"margin: 8px 0; font-size: 0.95em;\"><strong>\u9884\u4f30CPP\u4f9b\u6b3e:<\/strong> $<span id=\"cppResult\">0.00<\/span><\/p>\n        <hr style=\"border: none; border-top: 1px solid #eee; margin: 15px 0;\">\n        <p style=\"margin: 8px 0; font-size: 1.1em; font-weight: bold; color: #2a6a94;\"><strong>\u9884\u4f30\u7a0e\u6b3e\u5408\u8ba1(\u8054\u90a6+\u7701+CPP):<\/strong> $<span id=\"totalTaxResult\">0.00<\/span><\/p>\n    <\/div>\n\n    <div id=\"disclaimer\" style=\"margin-top: 25px; padding: 15px; background-color: #fffbea; border: 1px solid #ffeaca; border-radius: 4px; font-size: 0.85em; color: #777;\">\n        <p style=\"margin-top: 0; font-weight: bold;\">**\u514d\u8d23\u58f0\u660e:**<\/p>\n        <ul style=\"margin-bottom: 0; padding-left: 20px;\">\n            <li>\u672c\u8ba1\u7b97\u5668\u57fa\u4e8e2024\u5e74\u7a0e\u7387\u53ca\u7b80\u5316\u5047\u8bbe,\u4ec5\u63d0\u4f9b\u7c97\u7565\u4f30\u7b97\u3002<\/li>\n            <li>\u5b83\u672a\u8003\u8651\u4e2a\u4eba\u7a0e\u52a1\u62b5\u514d\u989d(\u5982\u57fa\u672c\u4e2a\u4eba\u514d\u7a0e\u989d)\u3001\u5176\u4ed6\u6536\u5165\u6765\u6e90\u3001\u5177\u4f53\u7701\u4efd\u7684\u7279\u6b8a\u89c4\u5b9a\u3001GST\/HST\u3001EI(\u5c31\u4e1a\u4fdd\u9669)\u6216\u5176\u4ed6\u6263\u9664\/\u62b5\u514d\u9879\u76ee\u3002<\/li>\n            <li>\u7701\u7a0e\u90e8\u5206\u5df2\u4f7f\u7528\u60a8\u63d0\u4f9b\u7684\u5e73\u5747\u7a0e\u7387\u8fdb\u884c\u4e86\u9ad8\u5ea6\u7b80\u5316\u5904\u7406\u3002<\/li>\n            <li>\u5b9e\u9645\u5e94\u7f34\u7a0e\u6b3e\u53ef\u80fd\u5b58\u5728\u663e\u8457\u5dee\u5f02\u3002<\/li>\n            <li>\u5982\u9700\u7cbe\u786e\u8ba1\u7b97\u548c\u7533\u62a5,\u8bf7\u52a1\u5fc5\u54a8\u8be2\u5408\u683c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb,\u6216\u4f7f\u7528CRA\u8ba4\u8bc1\u7684\u62a5\u7a0e\u8f6f\u4ef6\u3002<\/li>\n        <\/ul>\n    <\/div>\n<\/div>\n\n<script>\nfunction calculateSelfEmployedTax() {\n    \/\/ --- Get Input Values ---\n    const grossIncome = parseFloat(document.getElementById('grossIncome').value) || 0;\n    const businessExpenses = parseFloat(document.getElementById('businessExpenses').value) || 0;\n    const provincialRatePercent = parseFloat(document.getElementById('provincialRate').value) || 0;\n\n    \/\/ --- Basic Validation ---\n    if (grossIncome < 0 || businessExpenses < 0 || provincialRatePercent < 0) {\n        alert(\"\u8bf7\u4e3a\u6536\u5165\u3001\u652f\u51fa\u548c\u7701\u7a0e\u7a0e\u7387\u8f93\u5165\u6b63\u6570\u503c\u3002\");\n        return;\n    }\n\n    \/\/ --- Calculate Net Income ---\n    const netIncome = Math.max(0, grossIncome - businessExpenses);\n    document.getElementById('netIncomeResult').textContent = netIncome.toFixed(2);\n\n    \/\/ --- CPP Calculation Constants (2024) ---\n    const CPP_RATE = 0.119; \/\/ Self-employed rate (employee + employer)\n    const CPP_EXEMPTION = 3500;\n    const CPP_MAX_EARNINGS_TIER1 = 68500;\n    const CPP2_RATE = 0.08; \/\/ Second additional CPP rate for self-employed\n    const CPP_MAX_EARNINGS_TIER2 = 73200;\n\n    \/\/ --- Calculate CPP Contributions ---\n    let cppContribution = 0;\n    let pensionableEarningsTier1 = 0;\n    let pensionableEarningsTier2 = 0;\n\n    if (netIncome > CPP_EXEMPTION) {\n        \/\/ Tier 1 Calculation\n        pensionableEarningsTier1 = Math.min(netIncome, CPP_MAX_EARNINGS_TIER1) - CPP_EXEMPTION;\n        if (pensionableEarningsTier1 < 0) pensionableEarningsTier1 = 0; \/\/ Ensure not negative\n        cppContribution += pensionableEarningsTier1 * CPP_RATE;\n\n        \/\/ Tier 2 Calculation\n        if (netIncome > CPP_MAX_EARNINGS_TIER1) {\n            pensionableEarningsTier2 = Math.min(netIncome, CPP_MAX_EARNINGS_TIER2) - CPP_MAX_EARNINGS_TIER1;\n             if (pensionableEarningsTier2 < 0) pensionableEarningsTier2 = 0; \/\/ Ensure not negative\n            cppContribution += pensionableEarningsTier2 * CPP2_RATE;\n        }\n    }\n    document.getElementById('cppResult').textContent = cppContribution.toFixed(2);\n\n    \/\/ --- Federal Income Tax Calculation (2024 Brackets) ---\n    \/\/ Note: This simplification applies brackets directly to Net Income, not accounting for basic personal amount or other credits.\n    let federalTax = 0;\n    let taxableIncome = netIncome; \/\/ Simplified taxable income\n\n    const brackets = [\n        { limit: 246752, rate: 0.33 },\n        { limit: 173205, rate: 0.29 },\n        { limit: 111733, rate: 0.26 },\n        { limit: 55867,  rate: 0.205 },\n        { limit: 0,      rate: 0.15 }\n    ];\n\n    let remainingIncome = taxableIncome;\n    for (let i = 0; i < brackets.length; i++) {\n        const bracketLimit = brackets[i].limit;\n        const bracketRate = brackets[i].rate;\n\n        if (remainingIncome > bracketLimit) {\n            const incomeInBracket = remainingIncome - bracketLimit;\n            federalTax += incomeInBracket * bracketRate;\n            remainingIncome = bracketLimit;\n        }\n    }\n     document.getElementById('federalTaxResult').textContent = federalTax.toFixed(2);\n\n\n    \/\/ --- Provincial Income Tax Calculation (Simplified) ---\n    const provincialRateDecimal = provincialRatePercent \/ 100;\n    const provincialTax = Math.max(0, netIncome) * provincialRateDecimal; \/\/ Apply rate to net income\n    document.getElementById('provincialTaxResult').textContent = provincialTax.toFixed(2);\n\n    \/\/ --- Total Estimated Tax ---\n    const totalTax = federalTax + provincialTax + cppContribution;\n    document.getElementById('totalTaxResult').textContent = totalTax.toFixed(2);\n}\n\n\/\/ Optional: Trigger calculation on Enter key press in input fields\ndocument.getElementById('grossIncome').addEventListener('keypress', function(event) { if (event.key === 'Enter') calculateSelfEmployedTax(); });\ndocument.getElementById('businessExpenses').addEventListener('keypress', function(event) { if (event.key === 'Enter') calculateSelfEmployedTax(); });\ndocument.getElementById('provincialRate').addEventListener('keypress', function(event) { if (event.key === 'Enter') calculateSelfEmployedTax(); });\n\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u81ea\u96c7\u4eba\u58eb\u7684\u7a0e\u7387<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u7684\u6240\u5f97\u7a0e\u91c7\u7528\u7d2f\u8fdb\u7a0e\u5236\u8ba1\u7b97,\u8fd9\u610f\u5473\u7740\u60a8\u6536\u5165\u7684\u4e0d\u540c\u90e8\u5206\u4f1a\u6309\u4e0d\u540c\u7684\u7a0e\u7387\u5f81\u7a0e\u3002\u8054\u90a6\u653f\u5e9c\u548c\u7701\/\u5730\u533a\u653f\u5e9c\u90fd\u4f1a\u5f81\u6536\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/truenorthtaxes.ca\/zh\/marginal-tax-rate\/\" data-type=\"category\" data-id=\"10\"><strong>2024\u5e74\u8054\u90a6\u7a0e\u7387<\/strong><\/a>\u9002\u7528\u4e8e\u60a8\u7684\u5e94\u7a0e\u6536\u5165(\u603b\u6536\u5165\u51cf\u53bb\u5404\u9879\u6263\u9664\u548c\u62b5\u514d\u540e\u7684\u91d1\u989d),\u5177\u4f53\u5982\u4e0b:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>\u5e94\u7a0e\u6536\u5165\u533a\u95f4<\/th><th>\u8054\u90a6\u7a0e\u7387(2024\u5e74)<\/th><\/tr><tr><td>\u999655,867\u52a0\u5143<\/td><td>15%<\/td><\/tr><tr><td>\u8d85\u8fc755,867\u52a0\u5143\u81f3111,733\u52a0\u5143\u90e8\u5206<\/td><td>20.5%<\/td><\/tr><tr><td>\u8d85\u8fc7111,733\u52a0\u5143\u81f3173,205\u52a0\u5143\u90e8\u5206<\/td><td>26%<\/td><\/tr><tr><td>\u8d85\u8fc7173,205\u52a0\u5143\u81f3246,752\u52a0\u5143\u90e8\u5206<\/td><td>29%<\/td><\/tr><tr><td>\u8d85\u8fc7246,752\u52a0\u5143\u90e8\u5206<\/td><td>33%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u9664\u4e86\u8054\u90a6\u7a0e\u4e4b\u5916,\u60a8\u8fd8\u5fc5\u987b\u7f34\u7eb3<strong>\u7701\u6216\u5730\u533a\u6240\u5f97\u7a0e<\/strong>\u3002\u6bcf\u4e2a\u7701\u548c\u5730\u533a\u90fd\u6709\u5404\u81ea\u7684\u7a0e\u7387\u7ea7\u8ddd\u3002\u60a8\u53ef\u4ee5\u5728CRA\u7f51\u7ad9\u6216\u60a8\u6240\u5728\u7701\u653f\u5e9c\u7684\u8d22\u653f\u90e8\u7f51\u7ad9\u4e0a\u67e5\u8be2\u60a8\u5c45\u4f4f\u7701\u4efd\u6216\u5730\u533a\u7684\u5177\u4f53\u7a0e\u7387\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5f3a\u5236\u6027\u7684CPP(\u52a0\u62ff\u5927\u9000\u4f11\u91d1\u8ba1\u5212)\u4f9b\u6b3e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f34\u7eb3CPP\u4f9b\u6b3e\u5bf9\u5927\u591a\u6570\u5728\u804c\u52a0\u62ff\u5927\u4eba\u6765\u8bf4\u662f\u5f3a\u5236\u6027\u7684,\u8be5\u8ba1\u5212\u63d0\u4f9b\u9000\u4f11\u3001\u4f24\u6b8b\u53ca\u9057\u5c5e\u798f\u5229\u3002\u5bf9\u4e8e\u81ea\u96c7\u4eba\u58eb\u800c\u8a00,\u76f8\u5173\u89c4\u5219\u4e0e\u96c7\u5458\u7565\u6709\u4e0d\u540c\u3002<\/p>\n\n\n\n<p 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