按入息类别分析2000至2001课税年度的免税额 |
|
每年入息 |
基本 |
已婚人士 |
子女 |
供养兄弟姊妹免税额 |
单亲 |
供养父母免税额 |
供养父母额外 |
供养祖父母或外祖父母 |
供养祖父母或外祖父母额外免税额 |
伤残 |
伤残 |
伤残祖父母或外祖父母 |
伤残 |
伤残兄弟姊妹 |
总免税额 |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
108,001 - 110,000 |
832,356
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
832,356
|
110,001 - 120,000 |
5,989,140
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
5,989,140
|
120,001 - 130,000 |
6,090,120
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
6,090,120
|
130,001 - 140,000 |
5,428,404
|
0
|
8,130
|
2,790
|
0
|
3,780
|
0
|
450
|
0
|
0
|
0
|
0
|
0
|
0
|
5,443,554
|
140,001 - 150,000 |
5,369,652
|
0
|
57,765
|
26,370
|
0
|
33,180
|
0
|
5,370
|
0
|
0
|
0
|
0
|
0
|
0
|
5,492,337
|
150,001 - 180,000 |
13,735,008
|
0
|
267,709
|
98,250
|
0
|
288,240
|
135,420
|
31,740
|
8,760
|
0
|
120
|
0
|
0
|
0
|
14,565,247
|
180,001 - 210,000 |
11,872,872
|
0
|
453,843
|
116,370
|
0
|
674,910
|
438,030
|
58,980
|
27,450
|
0
|
3,660
|
960
|
720
|
4,260
|
13,652,055
|
210,001 - 240,000 |
9,674,640
|
2,325,456
|
480,720
|
125,430
|
216
|
790,200
|
509,310
|
69,600
|
33,030
|
0
|
22,620
|
3,300
|
1,800
|
9,360
|
14,045,682
|
240,001 - 270,000 |
8,503,380
|
4,255,848
|
796,001
|
106,410
|
56,700
|
994,740
|
662,910
|
75,060
|
34,530
|
0
|
52,020
|
6,000
|
3,600
|
12,360
|
15,559,559
|
270,001 - 300,000 |
6,219,720
|
5,752,512
|
1,231,600
|
90,090
|
87,372
|
939,270
|
576,510
|
64,860
|
29,340
|
660
|
49,200
|
5,460
|
4,080
|
14,640
|
15,065,314
|
300,001 - 400,000 |
13,013,784
|
14,670,288
|
3,426,542
|
174,510
|
236,304
|
2,843,580
|
1,592,640
|
148,170
|
64,830
|
7,140
|
174,720
|
18,420
|
29,220
|
46,260
|
36,446,408
|
400,001 - 500,000 |
6,454,512
|
7,228,008
|
1,854,269
|
79,650
|
128,088
|
1,867,500
|
1,014,570
|
82,650
|
34,770
|
4,620
|
143,940
|
12,600
|
25,320
|
32,160
|
18,962,657
|
500,001 - 600,000 |
3,748,788
|
3,852,792
|
1,103,325
|
37,620
|
75,384
|
1,124,520
|
582,150
|
40,770
|
17,100
|
2,880
|
91,380
|
7,560
|
13,980
|
20,100
|
10,718,349
|
600,001 - 700,000 |
2,230,956
|
2,298,240
|
689,831
|
18,180
|
46,008
|
629,040
|
306,990
|
21,540
|
9,060
|
1,320
|
46,920
|
3,960
|
9,060
|
11,100
|
6,322,205
|
700,001 - 800,000 |
1,565,136
|
1,676,160
|
504,990
|
10,800
|
28,512
|
411,990
|
188,100
|
12,510
|
4,440
|
1,020
|
30,120
|
1,440
|
6,180
|
6,420
|
4,447,818
|
800,001 - 900,000 |
1,047,708
|
1,176,120
|
341,348
|
6,990
|
19,440
|
260,370
|
114,150
|
8,610
|
2,760
|
600
|
16,560
|
1,620
|
3,720
|
4,620
|
3,004,616
|
900,001 - 1,000,000 |
840,672
|
948,672
|
273,225
|
5,430
|
16,200
|
192,930
|
81,690
|
5,760
|
1,920
|
300
|
14,700
|
660
|
2,400
|
3,300
|
2,387,859
|
1,000,001 - 1,500,000 |
2,045,196
|
2,716,632
|
744,926
|
10,740
|
42,120
|
421,380
|
163,290
|
11,370
|
4,020
|
840
|
27,180
|
2,100
|
5,760
|
6,540
|
6,202,094
|
1,500,001 - 2,000,000 |
169,560
|
1,002,888
|
227,100
|
1,800
|
11,124
|
76,860
|
26,610
|
1,770
|
540
|
360
|
4,440
|
240
|
1,620
|
1,440
|
1,526,352
|
2,000,001 - 3,000,000 |
18,468
|
503,928
|
106,530
|
390
|
6,372
|
22,950
|
8,040
|
480
|
150
|
60
|
1,680
|
240
|
780
|
420
|
670,488
|
3,000,001 - 5,000,000 |
216
|
11,880
|
3,375
|
0
|
0
|
2,190
|
750
|
90
|
90
|
0
|
480
|
0
|
180
|
0
|
19,251
|
5,000,001 - 7,500,000 |
0
|
216
|
60
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
276
|
7,500,001 - 10,000,000 |
0
|
216
|
60
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
276
|
10,000,001 及以上 |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
总额 |
104,850,288
|
48,419,856
|
12,571,349
|
911,820
|
753,840
|
11,577,630
|
6,401,160
|
639,780
|
272,790
|
19,800
|
679,740
|
64,560
|
108,420
|
172,980
|
187,444,013
|
目录 | 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
税务局本页 | 刊物或表格 | 年报 | English Version
(更新/修订日期∶2008年10月3日)