| Year | Age | 非注册账户余额 | 当前RRSP余额 | 当年把RRSP全部取出后税后剩下 | 收益率 | 税前收益 | 税后收益 | RRSP收益，延迟纳税 | RRSP税后余额 - 非注册账户 |
0 | 40 | 1000000.00 | 1000000.00 | 440000.00 | 5% | 50000.00 | 22000.00 | 50000.00 | -560000.00 |
1 | 41 | 1022000.00 | 1050000.00 | 462000.00 | 5% | 51100.00 | 22484.00 | 52500.00 | -560000.00 |
2 | 42 | 1044484.00 | 1102500.00 | 485100.00 | 5% | 52224.20 | 22978.65 | 55125.00 | -559384.00 |
3 | 43 | 1067462.65 | 1157625.00 | 509355.00 | 5% | 53373.13 | 23484.18 | 57881.25 | -558107.65 |
4 | 44 | 1090946.83 | 1215506.25 | 534822.75 | 5% | 54547.34 | 24000.83 | 60775.31 | -556124.08 |
5 | 45 | 1114947.66 | 1276281.56 | 561563.89 | 5% | 55747.38 | 24528.85 | 63814.08 | -553383.77 |
6 | 46 | 1139476.50 | 1340095.64 | 589642.08 | 5% | 56973.83 | 25068.48 | 67004.78 | -549834.42 |
7 | 47 | 1164544.99 | 1407100.42 | 619124.19 | 5% | 58227.25 | 25619.99 | 70355.02 | -545420.80 |
8 | 48 | 1190164.98 | 1477455.44 | 650080.40 | 5% | 59508.25 | 26183.63 | 73872.77 | -540084.58 |
9 | 49 | 1216348.61 | 1551328.22 | 682584.42 | 5% | 60817.43 | 26759.67 | 77566.41 | -533764.19 |
10 | 50 | 1243108.28 | 1628894.63 | 716713.64 | 5% | 62155.41 | 27348.38 | 81444.73 | -526394.64 |
11 | 51 | 1270456.66 | 1710339.36 | 752549.32 | 5% | 63522.83 | 27950.05 | 85516.97 | -517907.34 |
12 | 52 | 1298406.71 | 1795856.33 | 790176.78 | 5% | 64920.34 | 28564.95 | 89792.82 | -508229.92 |
13 | 53 | 1326971.65 | 1885649.14 | 829685.62 | 5% | 66348.58 | 29193.38 | 94282.46 | -497286.03 |
14 | 54 | 1356165.03 | 1979931.60 | 871169.90 | 5% | 67808.25 | 29835.63 | 98996.58 | -484995.13 |
15 | 55 | 1386000.66 | 2078928.18 | 914728.40 | 5% | 69300.03 | 30492.01 | 103946.41 | -471272.26 |
16 | 56 | 1416492.67 | 2182874.59 | 960464.82 | 5% | 70824.63 | 31162.84 | 109143.73 | -456027.86 |
17 | 57 | 1447655.51 | 2292018.32 | 1008488.06 | 5% | 72382.78 | 31848.42 | 114600.92 | -439167.45 |
18 | 58 | 1479503.93 | 2406619.23 | 1058912.46 | 5% | 73975.20 | 32549.09 | 120330.96 | -420591.47 |
19 | 59 | 1512053.02 | 2526950.20 | 1111858.09 | 5% | 75602.65 | 33265.17 | 126347.51 | -400194.93 |
20 | 60 | 1545318.19 | 2653297.71 | 1167450.99 | 5% | 77265.91 | 33997.00 | 132664.89 | -377867.20 |
21 | 61 | 1579315.19 | 2785962.59 | 1225823.54 | 5% | 78965.76 | 34744.93 | 139298.13 | -353491.65 |
22 | 62 | 1614060.12 | 2925260.72 | 1287114.72 | 5% | 80703.01 | 35509.32 | 146263.04 | -326945.40 |
23 | 63 | 1649569.44 | 3071523.76 | 1351470.45 | 5% | 82478.47 | 36290.53 | 153576.19 | -298098.99 |
24 | 64 | 1685859.97 | 3225099.94 | 1419043.98 | 5% | 84293.00 | 37088.92 | 161255.00 | -266816.00 |
25 | 65 | 1722948.89 | 3386354.94 | 1489996.17 | 5% | 86147.44 | 37904.88 | 169317.75 | -232952.72 |
26 | 66 | 1760853.77 | 3555672.69 | 1564495.98 | 5% | 88042.69 | 38738.78 | 177783.63 | -196357.78 |
27 | 67 | 1799592.55 | 3733456.32 | 1642720.78 | 5% | 89979.63 | 39591.04 | 186672.82 | -156871.77 |
28 | 68 | 1839183.59 | 3920129.14 | 1724856.82 | 5% | 91959.18 | 40462.04 | 196006.46 | -114326.77 |
29 | 69 | 1879645.62 | 4116135.60 | 1811099.66 | 5% | 93982.28 | 41352.20 | 205806.78 | -68545.96 |
30 | 70 | 1920997.83 | 4321942.38 | 1901654.65 | 5% | 96049.89 | 42261.95 | 216097.12 | -19343.18 |
31 | 71 | 1963259.78 | 4538039.49 | 1996737.38 | 5% | 98162.99 | 43191.72 | 226901.97 | 33477.60 |
32 | 72 | 2006451.50 | 4764941.47 | 2096574.25 | 5% | 100322.57 | 44141.93 | 238247.07 | 90122.75 |
33 | 73 | 2050593.43 | 5003188.54 | 2201402.96 | 5% | 102529.67 | 45113.06 | 250159.43 | 150809.53 |
34 | 74 | 2095706.48 | 5253347.97 | 2311473.11 | 5% | 104785.32 | 46105.54 | 262667.40 | 215766.62 |
35 | 75 | 2141812.03 | 5516015.37 | 2427046.76 | 5% | 107090.60 | 47119.86 | 275800.77 | 285234.73 |
36 | 76 | 2188931.89 | 5791816.14 | 2548399.10 | 5% | 109446.59 | 48156.50 | 289590.81 | 359467.21 |
37 | 77 | 2237088.39 | 6081406.94 | 2675819.05 | 5% | 111854.42 | 49215.94 | 304070.35 | 438730.66 |
38 | 78 | 2286304.34 | 6385477.29 | 2809610.01 | 5% | 114315.22 | 50298.70 | 319273.86 | 523305.67 |
39 | 79 | 2336603.03 | 6704751.15 | 2950090.51 | 5% | 116830.15 | 51405.27 | 335237.56 | 613487.47 |
40 | 80 | 2388008.30 | 7039988.71 | 3097595.03 | 5% | 119400.42 | 52536.18 | 351999.44 | 709586.73 |
41 | 81 | 2440544.48 | 7391988.15 | 3252474.79 | 5% | 122027.22 | 53691.98 | 369599.41 | 811930.30 |
42 | 82 | 2494236.46 | 7761587.56 | 3415098.52 | 5% | 124711.82 | 54873.20 | 388079.38 | 920862.06 |
43 | 83 | 2549109.66 | 8149666.93 | 3585853.45 | 5% | 127455.48 | 56080.41 | 407483.35 | 1036743.79 |
44 | 84 | 2605190.08 | 8557150.28 | 3765146.12 | 5% | 130259.50 | 57314.18 | 427857.51 | 1159956.05 |
45 | 85 | 2662504.26 | 8985007.79 | 3953403.43 | 5% | 133125.21 | 58575.09 | 449250.39 | 1290899.17 |
46 | 86 | 2721079.35 | 9434258.18 | 4151073.60 | 5% | 136053.97 | 59863.75 | 471712.91 | 1429994.25 |
47 | 87 | 2780943.10 | 9905971.09 | 4358627.28 | 5% | 139047.15 | 61180.75 | 495298.55 | 1577684.18 |
48 | 88 | 2842123.85 | 10401269.65 | 4576558.64 | 5% | 142106.19 | 62526.72 | 520063.48 | 1734434.80 |
49 | 89 | 2904650.57 | 10921333.13 | 4805386.58 | 5% | 145232.53 | 63902.31 | 546066.66 | 1900736.01 |
50 | 90 | 2968552.88 | 11467399.79 | 5045655.91 | 5% | 148427.64 | 65308.16 | 573369.99 | 2077103.02 |
| Year | Age | taxable income | RRSP contribution year end | RRSP balance year start | RRSP after withdraw | Non reg year start if not RRSP | Non reg book cost year start | Non reg capital gain year start | capital gain after cash out after tax | return% | return at year end | return after tax if taxed at 56% |
0 | 20 | 500000 | 30000 | 0 | 0 | 0 | 0 | 0 | 0 | 5.00% | 0.00 | 0 |
1 | 21 | 500000 | 30000 | 30000.00 | 13200.00 | 30000.00 | 30000.00 | 0.00 | 0.00 | 5.00% | 1500.00 | 660.00 |
2 | 22 | 500000 | 30000 | 61500.00 | 27060.00 | 60660.00 | 60000.00 | 1500.00 | 1080.00 | 5.00% | 3075.00 | 1353.00 |
3 | 23 | 500000 | 30000 | 94575.00 | 41613.00 | 92013.00 | 90000.00 | 4575.00 | 3294.00 | 5.00% | 4728.75 | 2080.65 |
4 | 24 | 500000 | 30000 | 129303.75 | 56893.65 | 124093.65 | 120000.00 | 9303.75 | 6698.70 | 5.00% | 6465.19 | 2844.68 |
5 | 25 | 500000 | 30000 | 165768.94 | 72938.33 | 156938.33 | 150000.00 | 15768.94 | 11353.64 | 5.00% | 8288.45 | 3646.92 |
6 | 26 | 500000 | 30000 | 204057.38 | 89785.25 | 190585.25 | 180000.00 | 24057.38 | 17321.32 | 5.00% | 10202.87 | 4489.26 |
7 | 27 | 500000 | 30000 | 244260.25 | 107474.51 | 225074.51 | 210000.00 | 34260.25 | 24667.38 | 5.00% | 12213.01 | 5373.73 |
8 | 28 | 500000 | 30000 | 286473.27 | 126048.24 | 260448.24 | 240000.00 | 46473.27 | 33460.75 | 5.00% | 14323.66 | 6302.41 |
9 | 29 | 500000 | 30000 | 330796.93 | 145550.65 | 296750.65 | 270000.00 | 60796.93 | 43773.79 | 5.00% | 16539.85 | 7277.53 |
10 | 30 | 500000 | 30000 | 377336.78 | 166028.18 | 334028.18 | 300000.00 | 77336.78 | 55682.48 | 5.00% | 18866.84 | 8301.41 |
11 | 31 | 500000 | 30000 | 426203.61 | 187529.59 | 372329.59 | 330000.00 | 96203.61 | 69266.60 | 5.00% | 21310.18 | 9376.48 |
12 | 32 | 500000 | 30000 | 477513.80 | 210106.07 | 411706.07 | 360000.00 | 117513.80 | 84609.93 | 5.00% | 23875.69 | 10505.30 |
13 | 33 | 500000 | 30000 | 531389.49 | 233811.37 | 452211.37 | 390000.00 | 141389.49 | 101800.43 | 5.00% | 26569.47 | 11690.57 |
14 | 34 | 500000 | 30000 | 587958.96 | 258701.94 | 493901.94 | 420000.00 | 167958.96 | 120930.45 | 5.00% | 29397.95 | 12935.10 |
15 | 35 | 500000 | 30000 | 647356.91 | 284837.04 | 536837.04 | 450000.00 | 197356.91 | 142096.97 | 5.00% | 32367.85 | 14241.85 |
16 | 36 | 500000 | 30000 | 709724.75 | 312278.89 | 581078.89 | 480000.00 | 229724.75 | 165401.82 | 5.00% | 35486.24 | 15613.94 |
17 | 37 | 500000 | 30000 | 775210.99 | 341092.84 | 626692.84 | 510000.00 | 265210.99 | 190951.91 | 5.00% | 38760.55 | 17054.64 |
18 | 38 | 500000 | 30000 | 843971.54 | 371347.48 | 673747.48 | 540000.00 | 303971.54 | 218859.51 | 5.00% | 42198.58 | 18567.37 |
19 | 39 | 500000 | 30000 | 916170.12 | 403114.85 | 722314.85 | 570000.00 | 346170.12 | 249242.48 | 5.00% | 45808.51 | 20155.74 |
20 | 40 | 500000 | 30000 | 991978.62 | 436470.59 | 772470.59 | 600000.00 | 391978.62 | 282224.61 | 5.00% | 49598.93 | 21823.53 |
21 | 41 | 500000 | 30000 | 1071577.55 | 471494.12 | 824294.12 | 630000.00 | 441577.55 | 317935.84 | 5.00% | 53578.88 | 23574.71 |
22 | 42 | 500000 | 30000 | 1155156.43 | 508268.83 | 877868.83 | 660000.00 | 495156.43 | 356512.63 | 5.00% | 57757.82 | 25413.44 |
23 | 43 | 500000 | 30000 | 1242914.25 | 546882.27 | 933282.27 | 690000.00 | 552914.25 | 398098.26 | 5.00% | 62145.71 | 27344.11 |
24 | 44 | 500000 | 30000 | 1335059.97 | 587426.39 | 990626.39 | 720000.00 | 615059.97 | 442843.18 | 5.00% | 66753.00 | 29371.32 |
25 | 45 | 500000 | 30000 | 1431812.96 | 629997.70 | 1049997.70 | 750000.00 | 681812.96 | 490905.33 | 5.00% | 71590.65 | 31499.89 |
26 | 46 | 500000 | 30000 | 1533403.61 | 674697.59 | 1111497.59 | 780000.00 | 753403.61 | 542450.60 | 5.00% | 76670.18 | 33734.88 |
27 | 47 | 500000 | 30000 | 1640073.79 | 721632.47 | 1175232.47 | 810000.00 | 830073.79 | 597653.13 | 5.00% | 82003.69 | 36081.62 |
28 | 48 | 500000 | 30000 | 1752077.48 | 770914.09 | 1241314.09 | 840000.00 | 912077.48 | 656695.79 | 5.00% | 87603.87 | 38545.70 |
29 | 49 | 500000 | 30000 | 1869681.36 | 822659.80 | 1309859.80 | 870000.00 | 999681.36 | 719770.58 | 5.00% | 93484.07 | 41132.99 |
30 | 50 | 500000 | 30000 | 1993165.43 | 876992.79 | 1380992.79 | 900000.00 | 1093165.43 | 787079.11 | 5.00% | 99658.27 | 43849.64 |
31 | 51 | 500000 | 30000 | 2122823.70 | 934042.43 | 1454842.43 | 930000.00 | 1192823.70 | 858833.06 | 5.00% | 106141.18 | 46702.12 |
32 | 52 | 500000 | 30000 | 2258964.88 | 993944.55 | 1531544.55 | 960000.00 | 1298964.88 | 935254.71 | 5.00% | 112948.24 | 49697.23 |
33 | 53 | 500000 | 30000 | 2401913.13 | 1056841.78 | 1611241.78 | 990000.00 | 1411913.13 | 1016577.45 | 5.00% | 120095.66 | 52842.09 |
34 | 54 | 500000 | 30000 | 2552008.78 | 1122883.86 | 1694083.86 | 1020000.00 | 1532008.78 | 1103046.32 | 5.00% | 127600.44 | 56144.19 |
35 | 55 | 500000 | 30000 | 2709609.22 | 1192228.06 | 1780228.06 | 1050000.00 | 1659609.22 | 1194918.64 | 5.00% | 135480.46 | 59611.40 |
36 | 56 | 500000 | 30000 | 2875089.68 | 1265039.46 | 1869839.46 | 1080000.00 | 1795089.68 | 1292464.57 | 5.00% | 143754.48 | 63251.97 |
37 | 57 | 500000 | 30000 | 3048844.17 | 1341491.43 | 1963091.43 | 1110000.00 | 1938844.17 | 1395967.80 | 5.00% | 152442.21 | 67074.57 |
38 | 58 | 500000 | 30000 | 3231286.37 | 1421766.00 | 2060166.00 | 1140000.00 | 2091286.37 | 1505726.19 | 5.00% | 161564.32 | 71088.30 |
39 | 59 | 500000 | 30000 | 3422850.69 | 1506054.30 | 2161254.30 | 1170000.00 | 2252850.69 | 1622052.50 | 5.00% | 171142.53 | 75302.72 |
40 | 60 | 500000 | 30000 | 3623993.23 | 1594557.02 | 2266557.02 | 1200000.00 | 2423993.23 | 1745275.12 | 5.00% | 181199.66 | 79727.85 |
41 | 61 | 500000 | 30000 | 3835192.89 | 1687484.87 | 2376284.87 | 1230000.00 | 2605192.89 | 1875738.88 | 5.00% | 191759.64 | 84374.24 |
42 | 62 | 500000 | 30000 | 4056952.53 | 1785059.11 | 2490659.11 | 1260000.00 | 2796952.53 | 2013805.82 | 5.00% | 202847.63 | 89252.96 |
43 | 63 | 500000 | 30000 | 4289800.16 | 1887512.07 | 2609912.07 | 1290000.00 | 2999800.16 | 2159856.12 | 5.00% | 214490.01 | 94375.60 |
44 | 64 | 500000 | 30000 | 4534290.17 | 1995087.67 | 2734287.67 | 1320000.00 | 3214290.17 | 2314288.92 | 5.00% | 226714.51 | 99754.38 |
45 | 65 | 500000 | 30000 | 4791004.68 | 2108042.06 | 2864042.06 | 1350000.00 | 3441004.68 | 2477523.37 | 5.00% | 239550.23 | 105402.10 |
46 | 66 | 500000 | 30000 | 5060554.91 | 2226644.16 | 2999444.16 | 1380000.00 | 3680554.91 | 2649999.54 | 5.00% | 253027.75 | 111332.21 |
47 | 67 | 500000 | 30000 | 5343582.66 | 2351176.37 | 3140776.37 | 1410000.00 | 3933582.66 | 2832179.51 | 5.00% | 267179.13 | 117558.82 |
48 | 68 | 500000 | 30000 | 5640761.79 | 2481935.19 | 3288335.19 | 1440000.00 | 4200761.79 | 3024548.49 | 5.00% | 282038.09 | 124096.76 |
49 | 69 | 500000 | 30000 | 5952799.88 | 2619231.95 | 3442431.95 | 1470000.00 | 4482799.88 | 3227615.91 | 5.00% | 297639.99 | 130961.60 |
50 | 70 | 500000 | 30000 | 6280439.87 | 2763393.54 | 3603393.54 | 1500000.00 | 4780439.87 | 3441916.71 | 5.00% | 314021.99 | 138169.68 |
51 | 71 | 500000 | 30000 | 6624461.87 | 2914763.22 | 3771563.22 | 1530000.00 | 5094461.87 | 3668012.54 | 5.00% | 331223.09 | 145738.16 |
52 | 72 | 500000 | 30000 | 6985684.96 | 3073701.38 | 3947301.38 | 1560000.00 | 5425684.96 | 3906493.17 | 5.00% | 349284.25 | 153685.07 |
53 | 73 | 500000 | 30000 | 7364969.21 | 3240586.45 | 4130986.45 | 1590000.00 | 5774969.21 | 4157977.83 | 5.00% | 368248.46 | 162029.32 |
54 | 74 | 500000 | 30000 | 7763217.67 | 3415815.77 | 4323015.77 | 1620000.00 | 6143217.67 | 4423116.72 | 5.00% | 388160.88 | 170790.79 |
55 | 75 | 500000 | 30000 | 8181378.55 | 3599806.56 | 4523806.56 | 1650000.00 | 6531378.55 | 4702592.56 | 5.00% | 409068.93 | 179990.33 |
56 | 76 | 500000 | 30000 | 8620447.48 | 3792996.89 | 4733796.89 | 1680000.00 | 6940447.48 | 4997122.18 | 5.00% | 431022.37 | 189649.84 |
57 | 77 | 500000 | 30000 | 9081469.85 | 3995846.73 | 4953446.73 | 1710000.00 | 7371469.85 | 5307458.29 | 5.00% | 454073.49 | 199792.34 |
58 | 78 | 500000 | 30000 | 9565543.34 | 4208839.07 | 5183239.07 | 1740000.00 | 7825543.34 | 5634391.21 | 5.00% | 478277.17 | 210441.95 |
59 | 79 | 500000 | 30000 | 10073820.51 | 4432481.02 | 5423681.02 | 1770000.00 | 8303820.51 | 5978750.77 | 5.00% | 503691.03 | 221624.05 |
60 | 80 | 500000 | 30000 | 10607511.54 | 4667305.08 | 5675305.08 | 1800000.00 | 8807511.54 | 6341408.31 | 5.00% | 530375.58 | 233365.25 |
61 | 81 | 500000 | 30000 | 11167887.11 | 4913870.33 | 5938670.33 | 1830000.00 | 9337887.11 | 6723278.72 | 5.00% | 558394.36 | 245693.52 |
62 | 82 | 500000 | 30000 | 11756281.47 | 5172763.85 | 6214363.85 | 1860000.00 | 9896281.47 | 7125322.66 | 5.00% | 587814.07 | 258638.19 |
63 | 83 | 500000 | 30000 | 12374095.54 | 5444602.04 | 6503002.04 | 1890000.00 | 10484095.54 | 7548548.79 | 5.00% | 618704.78 | 272230.10 |
64 | 84 | 500000 | 30000 | 13022800.32 | 5730032.14 | 6805232.14 | 1920000.00 | 11102800.32 | 7994016.23 | 5.00% | 651140.02 | 286501.61 |
65 | 85 | 500000 | 30000 | 13703940.34 | 6029733.75 | 7121733.75 | 1950000.00 | 11753940.34 | 8462837.04 | 5.00% | 685197.02 | 301486.69 |
66 | 86 | 500000 | 30000 | 14419137.35 | 6344420.44 | 7453220.44 | 1980000.00 | 12439137.35 | 8956178.89 | 5.00% | 720956.87 | 317221.02 |
67 | 87 | 500000 | 30000 | 15170094.22 | 6674841.46 | 7800441.46 | 2010000.00 | 13160094.22 | 9475267.84 | 5.00% | 758504.71 | 333742.07 |
68 | 88 | 500000 | 30000 | 15958598.93 | 7021783.53 | 8164183.53 | 2040000.00 | 13918598.93 | 10021391.23 | 5.00% | 797929.95 | 351089.18 |
69 | 89 | 500000 | 30000 | 16786528.88 | 7386072.71 | 8545272.71 | 2070000.00 | 14716528.88 | 10595900.79 | 5.00% | 839326.44 | 369303.64 |
70 | 90 | 500000 | 30000 | 17655855.32 | 7768576.34 | 8944576.34 | 2100000.00 | 15555855.32 | 11200215.83 | 5.00% | 882792.77 | 388428.82 |
这个计算有一个问题：RRSP账户里的 Capital Gain 在取出时，按照100%收税，而不是50%。在个人普通账户（non-registered）里的 Capital Gain 按照50%收税，最新政策超过25万的超过部分按照66.67%收税。都说RRSP可以省税，可是，我突然发现，这个思路的前提是，人到老了必须收入降低，所以提取RRSP出来，才能享受低税率。
可是，如果我这辈子到去世那一天，我的年收入都至少50万加元，那我买RRSP还有优势吗？
我做了个假设，我有一个保底年复利5%的投资方案，我投资收益以外，一直有50万加元的应纳税收入taxable income，假设我这辈子能活到90岁，
那么，假设从100万加元开始，我从40岁开始投资，假设收益被收税56%，到71岁，RRSP提取后的的税后剩余就大于非注册账户的余额了。
到了90岁，我的RRSP就算全部按照56%的税率被收税，税后剩余比非注册账户的余额都多207万。
结论就是，即便到死那天我的年收入都超过50万加元，买入RRSP仍然是一个好的选择。除非，除非你买的是一些永远不分红只靠股价上涨就能赚钱的股票或者ETF，那么，我上面假设的5%收益也可以延迟缴税，那么，非注册账户的收益也不需要第二年被扣数，那么此时非注册账户由于capital gain的因素，只有capital gain = 11467399.79 - 1000000 = 10467399.79，50% taxable，所以税后可以剩下
11467399.79 - 10467399.7*50%*0.56=8536527.87 = 853万 = 8.53 Million，而RRSP取出以后只有500万。
Year Age 非注册账户余额 当前RRSP余额 当年把RRSP全部取出后税后剩下 收益率 税前收益 税后收益 RRSP收益，延迟纳税 RRSP税后余额 - 非注册账户
你看错了啊，我哪里提到rrsp capital gain了?你看看我的表格的第一行，100万RRSP余额，全部取出来只剩下44万，按照56%的税率收税，之所以按照56%那是因为我假设自己已经有50万年收入了，所以取出来的RRSP一定是按照边际税率纳税，并且考虑到高税率，假设边际税率56%。这个计算有一个问题：RRSP账户里的 Capital Gain 在取出时，按照100%收税，而不是50%。