TNAG-1725-FCO40-2438-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1988 — Page 93

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

Appendix F(3)

(i) EFFECT ON TAX PAYABLE DUE TO THE REVISION

OF THE MARGINAL TAX RATES

Present

Proposed

Cumulative

Cumulative

geable income Rate

Tax

tax

Rate

Tax

tax

(A)

(B)

Tax reduction (A) – (B)

($)

($)

($)

($)

($)

(%)

st $10,000

5%

500

500

3%

300

300

200

40.0

: $10,000

10%

1,000

1,500

6%

600

900

600

40.0

: $10,000

15%

1,500

3,000

9%

900

1,800

1,200

40.0

= $10,000

15%

1,500

4,500

12%

1,200

3,000

1,500

33.3

: $10,000

20%

2,000

6,500

15%

1,500

4,500

2,000 30.8

: $10,000

20%

2,000

8,500

18%

1,800

6,300

2,200

25.9

: $10,000 25%

2,500

11,000

21%

2,100

8,400

2,600

23.6

- $10,000

25%

2,500

13,500

25%

2,500

10,900

2,600

19.3

$80,000

unsile irrogle mi beaumudi wh alvey ed to altered Huf et ted

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WR X

sapud crate muzant die

Module MOLASSENE

ii..

chaan 100 fanigu

eden prebred

OOR 02

of theike woman - 197

000 00

-53-

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