TNAG-1725-FCO40-2438-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1988 — Page 104

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

Appendix F(3) (cont'd)

(xii) ANALYSIS OF ESTIMATED SALARIES TAX YIELD (AFTER

BUDGET CONCESSIONS) BY INCOME GROUP IN 1988-89

Assessable income group

per anum ($)

No. of taxpayers

Percentage of

Tax

total taxpayers

yield

Percentage of total yield

(%)

($M)

(2)

50,000 & under

223 000

31.9

50

0.7

50,001 - 100,000

228 000

32.6

430

5.5

100,001 - 240,000

180 000

25.7

2,110

27.5

240,001 - 300,000

26 000

3.7

1,150

15.0

300,001 - 500,000

30 000

4.3

2,030

26.5

500,001 & over

13 000

1.8

1,890

24.7

Total

700 000

100.0

7,660

100.0

of 700 000 taxpayers only 53 000 (or 7.6%) are estimated to pay tax at the standard

rate of 15% in 1988-89. This small group of taxpayers, however, will contribute

about $4,300 million or 56% of the total tax yield and is composed of -

13 000

single persons with armual incomes of $172,105 or more;

17 000

married couples with annual incomes of $253,684 or more; and

23 500

married couples with one or more children

and/or dependent parents and with anual incomes of $285,263 or more.

- 64-

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