Schedule 5

2000-01 Annual Report, Inland Revenue Department
(Text Only)

SCHEDULE 5

ANALYSIS OF SALARIES TAX ASSESSMENTS
FOR THE YEAR OF ASSESSMENT 1999-2000 BY INCOME GROUP

Content

**Final Tax Assessed for Year of Assessment**
Annual Income (Dollars)	Number of Taxpayers	Percentage of Taxpayers	Number of Elections for Joint Assessment	Total Income (After Deductions other than Self Education Expenses and Concessionary Deductions) (Dollars thousand)	Total Allowances (See analysis per Schedule 6) (Dollars thousand)	Self Education Expenses (Dollars thousand)	Concessionary Deductions			Total Net Chargeable Income (Dollars thousand)	Final Tax (Dollars thousand)	Percentage of Total Final Tax	Average Tax per Taxpayer (Dollars)
Annual Income (Dollars)	Number of Taxpayers	Percentage of Taxpayers	Number of Elections for Joint Assessment			Self Education Expenses (Dollars thousand)	Total Donations to Charities (Dollars thousand)	Home Loan Interest (Dollars thousand)	Elderly Residential Care Expenses (Dollars thousand)	Total Net Chargeable Income (Dollars thousand)	Final Tax (Dollars thousand)	Percentage of Total Final Tax	Average Tax per Taxpayer (Dollars)
108001 - 110000	9,721	0.83	0	1,060,594	1,049,868	49	67	1	0	10,609	209	0.00	21
110001 - 120000	56,513	4.84	0	6,515,815	6,103,515	8,369	3,816	824	4	399,287	7,966	0.03	140
120001 - 130000	57,545	4.93	0	7,200,684	6,214,890	23,269	13,922	7,095	104	941,404	18,808	0.07	326
130001 - 140000	50,494	4.33	0	6,814,302	5,475,777	34,196	15,900	20,284	319	1,267,826	25,338	0.09	501
140001 - 150000	49,862	4.27	0	7,222,200	5,517,591	46,775	16,917	42,089	388	1,598,440	36,301	0.14	728
150001 - 180000	127,278	10.91	0	20,988,616	14,686,186	153,893	60,832	346,546	2,504	5,738,655	206,892	0.77	1,625
180001 - 210000	108,351	9.28	0	21,021,565	13,568,719	159,218	79,376	523,257	4,830	6,686,165	336,822	1.25	3,108
210001 - 240000	96,101	8.23	4,958	21,605,470	13,642,037	154,396	88,672	635,026	5,641	7,079,698	456,154	1.70	4,746
240001 - 270000	94,486	8.09	9,624	23,979,520	15,223,055	166,372	104,577	735,722	7,918	7,741,876	578,695	2.16	6,124
270001 - 300000	82,381	7.06	12,437	23,433,459	14,972,362	158,808	103,925	700,438	8,091	7,489,835	623,737	2.32	7,571
300001 - 400000	176,836	15.15	29,861	60,890,506	34,867,731	362,436	303,383	2,502,160	32,945	22,821,851	2,284,948	8.51	12,921
400001 - 500000	86,663	7.42	12,676	38,550,822	17,815,579	203,040	216,821	1,988,148	23,809	18,303,425	2,237,693	8.34	25,820
500001 - 600000	48,516	4.16	5,354	26,458,881	9,937,419	108,414	148,627	1,286,938	15,830	14,961,653	2,035,941	7.58	41,964
600001 - 700000	29,048	2.49	2,592	18,771,601	5,855,546	63,933	102,782	783,154	9,395	11,956,791	1,726,212	6.43	59,426
700001 - 800000	20,304	1.74	1,480	15,095,459	4,044,297	38,434	82,335	531,447	6,597	10,392,349	1,552,342	5.78	76,455
800001 - 900000	14,239	1.22	989	12,064,309	2,815,178	25,584	59,477	417,628	4,262	8,742,180	1,335,989	4.98	93,826
900001- 1000000	11,398	0.98	749	10,771,821	2,227,790	20,042	51,917	349,160	2,822	8,120,090	1,260,145	4.69	110,558
1000001- 1500000	28,667	2.46	1,985	34,398,038	5,539,956	38,800	159,898	856,992	7,752	27,794,640	4,414,210	16.45	153,982
1500001- 2000000	9,153	0.78	641	15,655,346	1,325,937	9,365	75,997	241,817	2,295	13,999,935	2,194,073	8.17	239,710
2000001- 3000000	5,875	0.50	169	14,036,427	599,541	3,548	58,081	106,514	1,052	13,267,691	2,055,926	7.66	349,944
3000001- 5000000	2,434	0.21	6	9,099,078	15,408	549	37,941	26,233	195	9,018,752	1,354,675	5.05	556,563
5000001- 7500000	797	0.07	1	4,742,258	936	199	16,097	4,438	0	4,720,588	708,086	2.64	888,439
7500001- 10000000	268	0.02	1	2,263,916	567	99	6,054	1,569	60	2,255,567	338,323	1.26	1,262,397
10000001 and over	361	0.03	0	7,070,667	0	0	39,613	1,393	0	7,029,654	1,054,448	3.93	2,920,908
Total	1,167,291	100.00	83,523	409,711,354	181,499,885	1,779,795	1,847,027	12,108,873	136,813	212,338,961	26,843,933	100.00	22,996

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