Landshagir - 01.11.1995, Qupperneq 181

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Laun, verðlag, tekjur, neysla
Tafla 12.15. Framtaldar tekjur til skatts 1981-1994
Table 12.15. Income according to tax returns 1981-1994
1981 1982 1983 1984 1985 1986 1987
Helstu liðir á skattframtölum Milljónirkróna 1. Launatekjur 11.829 18.468 29.395 38.087 54.681 73.753 107.424
þ.a. laun 10.489 16.348 26.045 33.566 47.866 64.155 93.777
2. Frádrátturstarfstengdra hlunninda 347 607 1.102 1.738 2.635 3.664 2.550
3. Atvinnutekjur 11.482 17.861 28.293 36.349 52.046 70.089 104.874
4. Lífeyristekjur 995 1.624 2.717 3.580 5.398 6.796 9.672
5. Aðrartekjur 31 91 92 125 178 204 386
6. Nettóeignatekjur 85 139 227 267 392 472 958
7. Hreinar tekjur afatvinnurekstri 148 205 350 519 785 1.140 1.144
8. Ýmsirfrádrættir 1.11.8 1.597 2.778 3.637 5.547 3.804 5.287
9. Álagátekjuskattstofn 614 1.092 1.623 2.251 3.904 4.661 6.048
10. Fastur frádráttur 1.399 2.185 3.420 4.377 6.017 8.300 14.311
Tekjuskattstofn 10.943 17.265 27.146 35.187 51.129 68.210 104.002
Eignarskattstofn 35.796 62.413 94.821 120.671 157.863 196.408 262.464
Meðaltekjur á framteljanda Þús. kr.
Atvinnutekjur
Allirframteljendur 85 130 202 258 367 485 697
Kvæntirkarlar 135 206 320 410 583 769 1.114
Giftarkonur 50 78 125 161 234 316 455
Hjón og sambúðarfólk 174 268 420 541 776 1.032 1.492
Einhleypir 69 106 164 208 295 390 558
Ailirkarlar 112 171 265 340 481 588 913
Allar konur 52 82 129 164 237 318 454
Heildartekjur
Allirframteljendur 87 135 212 268 388 507 709
Kvæntir karlar 144 221 341 433 619 813 1.138
Giftar konur 49 78 133 169 254 335 466
Hjón og sambúðarfólk 190 296 469 596 864 1.138 1.586
Einhleypir 74 114 177 221 320 416 584
Allir karlar 120 183 283 357 512 668 936
Allar konur 54 86 140 175 . 261 343 479
Skýring: Þessi tafla er unnin upp úrframtöldum tekjum einstaklingatil skatts. Rétt er að benda á að nokkur mismunurer 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 fólst m.a. að frádráttarliðum varfækkað stórlega og hækkaði tekjuskattstofn vegna þessa. Álag á tekjuskattstofn manna sem
annað hvortskilaekki framtali eðaskilaófullkomnu framtali kemurfram ílið9. Fastifrádrátturinn ílið lOer 10% af samtölu nettólaunatekna(liður3) og lífeyristekna.
Við útreikninga á meðaltekjum á framteljanda í neðri hlutatöflunnar ertekjulausum framteljendum sleppt. Note: The table is basedonpersonal tax returns. Owing
to changes in tax legislation the definitions ofsome income components have changed substantially, in particularfor 1988. With the 1988 tax reform many tax
deductions were abolished and others limited severely, which raised the income tax base. Assessed income, item 9 above, derives from the tax authorities’
assessment of income ofnon-filingpersons or changes made to incomplete tax returns. Those declaring no income are omitted in calculations of average income
(in the second part ofthe table).
Heimild: Þjóðhagsstofnun. Source: National Economic Institute.
Laun, verðlag, tekjur, neysla
175
1988 1988 1990 1991 1992 1993 1994
Main income components
Mill. ISK
129.756 147.258 166.906 184.638 187.631 188.802 194.072 lncome from employment
115.965 131.095 148.003 164.118 166.406 167.088 172.041 Ofwhich: Wages and salaries
1.976 2.621 3.209 3.675 3.803 3.934 4.246 Deduction for work-related exp.
127.780 144.637 163.697 180.963 183.829 184.868 189.826 Net income from employment
12.679 14.897 17.709 20.292 21.671 22.785 23.997 Pensions
720 1.289 1.541 1.480 2.335 4.198 3.462 Other income
842 637 -258 732 1.211 796 134 Nét income from property
3.212 4.249 5.727 6.513 6.792 5.580 6.355 Net income from unincorp. business
283 304 649 700 700 858 1.105 Miscellaneous deductions
11.762 12.211 10.763 12.107 12.218 13.041 12.604 Assessed income
- - - - - - - Basic tax allowance
156.713 177.622 198.532 221.391 227.347 229.322 235.340 Income tax base
335.193 389.779 434.974 454.384 470.714 473.008 473.448 Net wealth tax base Average income per filing person Thous. ISK Net income from employment
879 939 1.055 1.154 1.181 1.183 1.209 Total
1.351 1.623 1.830 2.001 2.043 2.051 2.092 Married males
562 639 722 806 838 850 881 Married females
1.809 2.107 2.373 2.598 2.657 2.669 2.730 Couples, married or cohabiting
686 725 805 880 881 863 884 Single persons
1.109 1.261 1.418 1.546 1.570 1.568 1.596 Males, total
561 622 695 768 797 806 830 Females, total Gross income
879 948 1.054 1.156 1.211 1.211 1.228 Total
1.397 1.617 1.808 1.977 1.928 1.932 1.954 Married males
595 661 738 823 865 874 896 Married females
1.971 2.223 2.483 2.726 2.758 2.773 2.819 Couples, married or cohabiting
727 766 843 925 945 935 956 Single persons
1.150 1.266 1.410 1.539 1.563 1.560 1.579 Males, total
606 666 737 817 860 864 881 Females, total