TNAG-1641-FCO40-2288-Budget-of-Hong-Kong-1987 — Page 145

FCO40 Hong Kong Department Records 聯邦事務部香港部檔案 All

(ix)

ANALYSIS OF SALARIES TAX YIELDS IN TERMS OF INCOME OF TAXPAYERS

Appendix E(3) (cont'd)

Estimated salaries tax yields

(after budget concessions) in 1987-88

Assessable income

per annum ($)

No. of

taxpayers

Percentage of total taxpayers

Percentage of

Tax

total

yield

yield

($mn)

50,000 & under

151 000

29.2

90

1.3

50,001 - 100,000

173 500

33.5

630

8.8

100,001 - 240,000

145 000

28.0

2,350

33.0

240,001 - 300,000 300,001 - 500,000 500,001 & over

16 000

3.1

940

13.2

22 000

4.3

1,600

22.4

10 000

1.9

1,520

21.3

Total

517 500

100.0

7,130

100.0

It

should be noted that only 43 000 (8.3%) of the 517 500 taxpayers are estimated to pay tax in 1987-88 at the standard rate of 161/2%. This small group of taxpayers, however, will contribute almost $3,710 million or 52% of the total yield. The group of standard rate taxpayers includes (in round figures) -

10 000 single persons with incomes of $161,765 plus

per annum;

14 000

18 500

married couples with incomes of $252,941 plus per annum;

married couples with one or more children and/or dependent parents and with incomes of $285,294 plus per annum.

1

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