Landshagir - 01.11.1994, Page 178

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Laun, verðlag, tekjur, neysla
Tafla 12.14. Framtaldar tekjur til skatts 1980-1993 Table 12.14. Income according to tax returns 1980-1993
1980 1981 1982 1983 1984 1985 1986
Helstu liðir á skattframtölum Milljónirkróna
1. Launatekjur 7.478 11.829 18.468 29.395 38.087 54.681 73.753
þ.a. laun 6.629 10.489 16.348 26.045 33.566 47.866 64.155
2. Frádráttur starfstengdra hlunninda 212 347 607 1.102 1.738 2.635 3.664
3. Atvinnutekjur 7.266 11.482 17.861 28.293 36.349 52.046 70.089
4. Lífeyristekjur . 633 1.026 1.715 2.809 3.705 5.398 7.001
5. Nettóeignatekjur 47 85 139 227 267 392 472
6. Hreinartekjurafatvinnurekstri 90 148 205 350 519 785 1.140
7. Ymsirfrádrættir 666 1.118 1.597 2.778 3.637 5.547 3.804
8. Álagátekjuskattstofn 426 614 1.092 1.623 2.251 3.904 4.661
9. Fasturfrádráttur 892 1.399 2.185 3.420 4.377 6.017 8.300
Tekjuskattstofn 6.928 10.943 17.265 27.146 35.187 51.129 68.210
Eignarskattstofn 22.456 35.796 62.413 94.821 120.671 157.863 196.408
Meðaltekjur á framtel janda Þús. kr.
Atvinnutekjur Allir framtelj endur 55 85 130 202 258 367 485
Kvæntir karlar 88 135 206 320 410 583 769
Giftar konur 33 50 78 125 161 234 316
Hjón og sambúðarfólk 113 174 268 420 541 776 1.032
Einhleypir 45 69 106 164 208 295 390
Allir karlar 73 112 171 265 340 481 588
Allarkonur 34 52 82 129 164 237 318
Heildartekjur Allirframteljendur 57 87 135 212 268 388 507
Kvæntirkarlar 94 144 221 341 433 619 813
Giftar konur 31 49 78 133 169 254 335
Hjón og sambúðarfólk 123 190 296 469 596 864 1.138
Einhleypir 48 74 114 177 221 320 416
Allir karlar 78 120 183 283 357 512 668
Allar konur 35 54 86 140 175 261 343
Skýring: Þessi tafla erunnin upp úr framtöldum tekjum einstaklingatil skatts. Rétt erað benda á að nokkur mismunur er á skilgreiningu einstakra liða vegna breytinga
á lögum um tekju- og eignarskatt frá ári til árs. Þetta á sérstaklega við um árið 1988 en umfangsmikil breyting var gerð á skattalögum á því ári, m.a. með upptöku
staðgreiðslu skatta. í þessum breytingum fólstm.a. að frádráttarliðum var fækkað stórlega og hækkaði tekjuskattstofn vegnaþessa. Álag átekjuskattstofii manna sem
annað hvort skila ekki ffamtali eða skila ófullkomnu framtali kemur fram í lið 8. Fasti frádrátturinn í lið 9 er 10%afsamtölunettólaunatekna(liður3)oglífeyristekna.
Viðútreikningaámeðaltekjumáframteljandaíneðrihlutatöflunnarertekjulausumframteljendumsleppt. Note: The table is based on personal tax retums.
Owing to changes in tax legislation the definitions of some income components have changed substantially, in particular for 1988. With the 1988 tax reform
many tax deductions were abolishedandothers limitedseverely, xvhich raisedthe income tax base. Assessedincome, item 8 above, derivesfrom the tax authorities ’
assessment of income of non-filing persons or changes made to incomplete tax returns.
Heimild: Þjóðhagsstofnun. Source: National Economic Institute.
Laun, verðlag, tekjur, neysla
173
1987 1988 1989 1990 1991 1992 1993
Main income components MilllSK
107.424 129.756 147.258 166.906 184.638 187.631 188.802 Income from employment
93.777 115.965 131.095 148.003 164.118 166.406 167.088 Of which: Wages and salaries
2.550 1.976 2.621 3.209 3.675 3.803 3.934 Deduction for work-related exp.
104.874 127.780 144.637 163.697 180.963 183.829 184.868 Net income from employment
10.058 12.679 14.897 17.709 20.292 21.671 22.785 Pensions
958 842 637 -258 732 1.211 796 Net income from property
1.144 3.212 4.249 5.727 6.513 6.792 5.580 Net income from unincorp. business
5.287 283 304 649 700 700 858 Miscellaneous deductions
6.048 11.762 12.211 10.763 12.107 12.218 13.041 Assessed income
14.311 - - - - Basic tax allowance
104.002 156.713 177.622 198.532 221.391 227.347 229.322 Income tax base
262.464 335.193 389.779 434.974 454.384 470.714 473.008 Net wealth tax base
Average income per filing person Thous. ISK
Net income from employment
697 879 939 1.055 1.154 1.181 1.183 Total
1.114 1.351 1.623 1.830 2.001 2.043 2.051 Married males
455 562 639 722 806 838 850 Marriedfemales
1.492 1.809 2.107 2.373 2.598 2.657 2.669 Couples
558 686 725 805 880 881 863 Single persons
913 1.109 1.261 1.418 1.546 1.570 1.568 Males total
454 561 622 695 768 797 806 Females total
Gross income
709 879 948 1.054 1.156 1.211 1.211 Total
1.138 1.397 1.617 1.808 1.977 1.928 1.932 Married males
466 595 661 738 823 865 874 Marriedfemales
1.586 1.971 2.223 2.483 2.726 2.758 2.773 Couples
584 727 766 843 925 945 935 Single persons
936 1.150 1.266 1.410 1.539 1.563 1.560 Males total
479 606 666 737 817 860 864 Females total