[圖表簡介]

1998 至 1999 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)
108001 - 110000	10,261	0.87	0	1,119,639	1,108,188	37	53	1	0	11,360	223	0.00	21
110001 - 120000	58,907	5.01	0	6,791,053	6,361,956	8,233	3,466	660	10	416,728	8,313	0.03	141
120001 - 130000	60,141	5.12	0	7,526,073	6,495,243	21,225	14,212	5,514	56	989,823	19,774	0.08	328
130001 - 140000	53,644	4.56	0	7,240,533	5,817,477	33,034	15,282	13,801	85	1,360,854	27,195	0.11	506
140001 - 150000	51,946	4.42	0	7,523,888	5,744,118	42,566	16,099	31,118	162	1,689,825	38,423	0.15	739
150001 - 180000	131,431	11.19	0	21,670,985	15,185,756	146,493	61,522	286,682	2,082	5,988,450	217,325	0.86	1,653
180001 - 210000	110,609	9.41	1	21,460,174	13,931,467	147,904	76,235	449,471	4,387	6,850,710	347,441	1.38	3,141
210001 - 240000	96,692	8.22	5,303	21,734,825	13,830,370	141,394	83,245	550,485	5,769	7,123,562	461,062	1.83	4,768
240001 - 270000	94,398	8.03	9,727	23,963,444	15,258,270	156,547	98,412	650,153	6,699	7,793,363	586,106	2.32	6,208
270001 - 300000	81,989	6.97	12,310	23,324,955	14,945,774	138,463	94,188	619,615	6,565	7,520,350	630,736	2.50	7,692
300001 - 400000	176,195	14.99	29,397	60,653,137	34,932,946	336,019	284,257	2,202,589	26,618	22,870,708	2,298,371	9.11	13,044
400001 - 500000	84,808	7.21	12,187	37,704,880	17,512,235	190,351	192,931	1,735,263	19,840	18,054,260	2,214,437	8.78	26,111
500001 - 600000	47,177	4.01	5,075	25,712,407	9,682,326	97,421	132,336	1,154,818	12,636	14,632,870	1,994,736	7.91	42,281
600001 - 700000	28,263	2.40	2,573	18,268,521	5,689,471	56,635	95,173	698,990	6,579	11,721,673	1,695,342	6.72	59,984
700001 - 800000	20,084	1.71	1,441	14,951,535	3,957,696	33,618	74,721	482,685	4,382	10,398,433	1,556,084	6.17	77,478
800001 - 900000	14,052	1.20	1,035	11,890,962	2,761,752	22,178	52,344	384,904	3,252	8,666,532	1,325,141	5.25	94,302
900001- 1000000	10,827	0.92	724	10,237,782	2,097,004	15,143	46,269	292,948	1,585	7,784,833	1,209,144	4.79	111,678
1000001- 1500000	27,563	2.34	2,064	33,006,065	5,291,248	30,382	140,385	720,457	5,943	26,817,650	4,259,996	16.87	154,554
1500001- 2000000	8,375	0.71	545	14,338,841	1,166,730	6,763	61,367	175,085	1,290	12,927,606	2,023,089	8.02	241,562
2000001- 3000000	5,310	0.45	134	12,650,066	530,796	2,658	51,628	83,375	693	11,980,916	1,855,703	7.35	349,473
3000001- 5000000	1,963	0.17	6	7,338,042	8,928	456	23,548	17,522	0	7,287,588	1,094,056	4.34	557,338
5000001- 7500000	591	0.05	0	3,536,744	0	0	12,129	2,253	0	3,522,362	528,354	2.09	894,000
7500001- 10000000	181	0.02	0	1,543,281	108	0	8,252	1,050	0	1,533,871	230,076	0.91	1,271,135
10000001 and over	227	0.02	0	4,107,595	0	0	26,490	600	0	4,080,505	612,076	2.43	2,696,368
Total	1,175,634	100.00	82,522	39,8295,427	182,309,859	1,627,520	1,664,544	10,560,039	108,633	202,024,832	25,233,203	100.00	21,463