一九九九至二○○○年度税务局年报
(纯文字版)

附表 5


按入息类别分析 1998 1999 课税年度的薪俸税评税
要义


[图表简介]

1998 1999 课税年度的薪俸税最后评税

每年入息

(元)

纳税人数目

(%)

纳税人百分率

(%)

选择合并评税的数目

入息总额
(已作出个人进修开支及特惠扣除以外的扣除)

(千元)

总免税额
(见附表6的分析表)

(千元)

个人进修开支

(千元)

特惠扣除

总应课税入息实额

(千元)

最后税款

(千元)

最后税款总额百分率

(%)

每名纳税人平均税款

(元)

捐赠慈善机构的总额

(千元)

居所贷款利息

(千元)

长者住宿照顾开支

(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

 

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(更新/修订日期∶2001年8月30日)