二○○一至○二年度稅務局年報
(文字版)

附表 5


按入息類別分析 2000 2001 課稅年度的薪俸稅評稅
要義


[圖表簡介]

2000 2001 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

7,707
0.64
0
841,189
832,356
22
38
0
0
901
7,872
157
0.00
20

110,001 - 120,000

55,455
4.59
0
6,398,023
5,989,140
7,990
3,837
826
12
33,440
362,778
7,255
0.02
130

120,001 - 130,000

56,390
4.67
0
7,052,642
6,090,120
24,328
13,743
6,714
58
41,294
876,385
17,527
0.06
310

130,001 - 140,000

50,263
4.16
0
6,781,042
5,443,554
37,619
16,256
21,352
204
39,376
1,222,681
24,453
0.08
486

140,001 - 150,000

49,719
4.12
0
7,199,292
5,492,337
53,169
17,858
43,476
292
43,533
1,548,627
34,238
0.11
690

150,001 - 180,000

127,176
10.52
0
20,966,526
14,565,247
168,958
63,101
371,585
2,273
134,937
5,660,425
200,873
0.67
1,579

180,001 - 210,000

109,934
9.10
0
21,323,148
13,652,055
178,933
81,768
595,263
4,380
140,232
6,670,517
331,214
1.11
3,013

210,001 - 240,000

100,346
8.30
4,800
22,561,724
14,045,682
185,457
95,410
712,259
5,892
136,337
7,380,687
471,749
1.58
4,701

240,001 - 270,000

98,438
8.15
9,233
24,972,939
15,559,559
193,516
117,789
847,738
9,142
137,756
8,107,439
602,674
2.02
6,122

270,001 - 300,000

84,222
6.97
12,300
23,959,363
15,065,314
181,906
114,110
775,851
10,753
124,069
7,687,360
638,483
2.14
7,581

300,001 - 400,000

188,416
15.59
31,262
64,926,982
36,446,408
423,119
338,547
2,880,968
38,411
323,282
24,476,247
2,457,066
8.24
13,041

400,001 - 500,000

93,227
7.72
13,878
41,456,938
18,962,657
237,324
244,830
2,259,882
28,799
174,653
19,548,793
2,386,358
8.00
25,597

500,001 - 600,000

52,548
4.35
6,056
28,644,169
10,718,349
129,972
171,205
1,484,749
18,804
97,618
16,023,472
2,175,092
7.29
41,392

600,001 - 700,000

31,297
2.59
2,890
20,243,386
6,322,205
75,686
114,681
900,927
10,027
54,378
12,765,482
1,841,089
6.17
58,826

700,001 - 800,000

22,252
1.84
1,708
16,544,216
4,447,818
48,640
95,318
633,245
7,929
41,995
11,269,271
1,681,535
5.64
75,568

800,001 - 900,000

15,146
1.25
1,069
12,822,877
3,004,616
30,552
66,490
462,867
4,430
24,189
9,229,733
1,409,592
4.73
93,067

900,001 - 1,000,000

12,176
1.01
815
11,514,228
2,387,859
24,779
58,129
391,094
3,977
17,486
8,630,904
1,338,907
4.49
109,963

1,000,001 - 1,500,000

31,934
2.64
2,102
38,326,747
6,202,094
52,593
195,926
1,024,539
9,475
42,520
30,799,600
4,891,454
16.40
153,174

1,500,001 - 2,000,000

10,291
0.85
701
17,605,678
1,526,352
11,700
84,124
287,296
2,418
14,893
15,678,895
2,460,897
8.25
239,131

2,000,001 - 3,000,000

6,632
0.55
196
15,892,119
670,488
4,445
65,989
138,504
1,120
9,175
15,002,398
2,323,520
7.79
350,350

3,000,001 - 5,000,000

2,888
0.24
9
10,835,761
19,251
1,301
42,715
36,002
387
4,098
10,732,007
1,612,182
5.41
558,235

5,000,001 - 7,500,000

1,013
0.08
1
6,074,961
276
279
22,277
8,303
0
1,362
6,042,464
906,367
3.04
894,735

7,500,001 - 10,000,000

373
0.03
0
3,171,983
276
96
12,274
2,206
60
542
3,156,529
473,472
1.59
1,269,361

10,000,001 及以上

502
0.04
0
10,331,103
0
57
44,875
3,099
0
615
10,282,457
1,542,368
5.17
3,072,447

總額

1,208,345
100.00
87,020
440,447,036
187,444,013
2,072,441
2,081,290
13,888,745
158,843
1,638,681
233,163,023
29,828,522
100.00
24,685


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︰2008年10月3日)