二○○二至○三年度稅務局年報
(文字版)

附表 5


按入息類別分析 2001 02課稅年度的薪俸稅評稅
要義


[圖表簡介]

2001 02 課稅年度的薪俸稅最後評稅

每年入息

(元)

納稅人
數目

(%)

納稅人百分率

(%)

選擇合併評稅的數目

入息總額
(已作出個人進修開支及特惠扣除以外的扣除)

(千元)

總免稅額
(見附表6的分析表)

(千元)

個人進修開支

(千元)

特惠扣除

總應課稅入息實額

(千元)

最後稅款

(千元)

最後稅款總額百分率

(%)

每名納稅人平均稅款

(元)

捐贈慈善機構的總額

(千元)

居所貸款利息

(千元)

長者住宿照顧開支

(千元)

向認可退休計劃支付的供款
(千元)

108,001 - 110,000

6,242
0.52
0
680,899
674,136
14
34
3
0
42
6,670
131
0.00
21

110,001 - 120,000

48,223
4.00
0
5,587,803
5,208,084
4,915
3,011
1,304
5
83,342
287,142
5,725
0.02
119

120,001 - 130,000

54,675
4.53
0
6,844,291
5,904,925
21,131
12,340
12,842
69
140,467
752,517
15,027
0.05
275

130,001 - 140,000

48,683
4.04
0
6,569,112
5,269,344
36,208
15,894
32,848
214
136,306
1,078,298
21,545
0.07
443

140,001 - 150,000

49,631
4.12
0
7,190,206
5,448,648
50,263
19,248
62,312
366
152,750
1,456,619
31,468
0.11
634

150,001 - 180,000

124,388
10.32
0
20,490,248
14,123,687
193,509
66,968
317,127
1,694
482,887
5,304,376
179,661
0.61
1,444

180,001 - 210,000

111,669
9.26
0
21,666,888
13,778,970
210,462
86,272
493,394
3,660
521,277
6,572,853
315,724
1.07
2,827

210,001 - 240,000

98,132
8.14
4,446
22,063,053
13,598,888
219,032
99,107
545,663
5,128
500,016
7,095,219
441,147
1.49
4,495

240,001 - 270,000

98,189
8.14
9,317
24,953,769
15,394,468
228,377
121,756
657,393
8,912
503,403
8,039,460
592,849
2.01
6,038

270,001 - 300,000

84,957
7.05
12,246
24,171,016
14,929,153
207,117
124,354
648,214
9,208
446,987
7,805,983
645,682
2.18
7,600

300,001 - 400,000

191,173
15.85
31,721
65,979,156
37,069,312
497,948
364,220
2,233,979
34,339
1,157,999
24,621,359
2,460,199
8.32
12,869

400,001 - 500,000

98,467
8.17
14,196
43,812,751
19,915,526
296,473
280,456
1,926,827
33,345
637,649
20,722,475
2,529,643
8.56
25,690

500,001 - 600,000

53,788
4.46
6,161
29,356,030
10,970,678
160,123
190,205
1,301,040
19,851
354,134
16,359,999
2,220,367
7.51
41,280

600,001 - 700,000

31,605
2.62
3,114
20,412,288
6,412,229
93,592
129,904
816,718
12,307
190,210
12,757,328
1,836,430
6.21
58,106

700,001 - 800,000

23,526
1.95
1,762
17,541,308
4,726,533
60,519
111,450
644,881
9,483
142,350
11,846,092
1,766,126
5.97
75,071

800,001 - 900,000

15,026
1.25
1,188
12,704,201
3,023,213
36,789
71,296
427,080
4,346
86,151
9,055,326
1,381,027
4.67
91,909

900,001 - 1,000,000

12,455
1.03
895
11,781,772
2,489,700
29,585
63,471
410,662
4,352
64,268
8,719,734
1,351,118
4.57
108,480

1,000,001 - 1,500,000

33,384
2.77
2,284
40,097,497
6,551,831
66,262
224,810
1,173,876
9,718
158,530
31,912,470
5,066,269
17.13
151,757

1,500,001 - 2,000,000

10,900
0.90
753
18,687,412
1,663,350
15,039
96,614
384,117
2,497
54,835
16,470,960
2,589,482
8.76
237,567

2,000,001 - 3,000,000

6,415
0.53
218
15,341,088
707,289
5,741
69,132
166,472
1,382
32,409
14,358,663
2,230,082
7.54
347,636

3,000,001 - 5,000,000

2,676
0.22
12
9,964,663
20,253
1,222
44,837
40,636
199
13,834
9,843,652
1,478,999
5.00
552,690

5,000,001 - 7,500,000

821
0.07
1
4,896,585
597
247
20,184
9,209
0
4,197
4,862,151
729,317
2.47
888,328

7,500,001 - 10,000,000

304
0.03
0
2,560,562
246
83
11,974
2,636
20
1,413
2,544,190
381,627
1.29
1,255,352

10,000,001 及以上

397
0.03
1
8,690,852
0
49
39,419
2,849
0
1,785
8,646,750
1,297,012
4.39
3,267,033

總額

1,205,726
100.00
88,315
442,043,420
187,881,060
2,434,700
2,266,956
12,312,082
161,095
5,867,241
231,120,286
29,566,657
100.00
24,522


目錄 | 附表 | 附表 1 | 附表 2 | 附表 3 | 附表 4 | 附表 5 | 附表 6 | 附表 7 | 附表 8 | 附表 9 | 附表 10 | 附表 11 | 附表 12 | 附表 13 | 附表 14 | 附表 15 | 附表 16 | 附表 17

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(更新/修訂日期︰2004年1月29日)