二○○○至○一年度税务局年报
(文字版)

附表 5


按入息类别分析 1999 2000 课税年度的薪俸税评税
要义


[图表简介]

1999 2000 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

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 及以上

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

总额

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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(更新/修订日期∶2002年2月18日)