[圖表簡介]

1999 至 2000 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)
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
總額	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