Landshagir - 01.11.1996, Page 184

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Laun, verðlag, tekjur, neysla
Tafla 12.15. Framtaldar tekjur til skatts 1982-1995
Table 12.15. Income according to tax returns 1982-1995
1982 1983 1984 1985 1986 1987 1988
Helstu liðir á skattframtölum
Milljónirkróna
1. Launatekjur 18.468 29.395
þ.a. laun 16.348 26.045
2. Frádráttur starfstengdra hlunninda 607 1.102
3. Atvinnutekjur 17.861 28.293
4. Lífeyristekjur 1.624 2.717
5. Aðrar tekjur 91 92
6. Nettóeignatekjur 139 227
7. Hreinar tekjur af atvinnurekstri 205 350
8. Ýmsirfrádrættir 1.597 2.778
9. Alag á tekj uskattstofn 1.092 1.623
1.0. Fastur frádráttur 2.185 3.420
Tekjuskattstofn 17.265 27.146
Eignarskattstofn 62.413 94.821
Meðaltekjur á framteljanda
Þús. kr.
Atvinnutekjur
Allirframteljendur 130 202
Kvæntir karlar 206 320
Giftarkonur 78 125
Hjón og sambúðarfólk 268 420
Einhleypir 106 164
Allir karlar 171 265
Allar konur 82 129
Heildartekjur
Allirframteljendur 135 212
Kvæntirkarlar 221 341
Giftar konur 78 133
Hjón og sambúðarfólk 296 469
Einhleypir 114 177
Allir karlar 183 283
Allar konur 86 140
38.087 54.681 73.753 107.424 129.756
33.566 47.866 64.155 93.777 115.965
1.738 2.635 3.664 2.550 1.976
36.349 52.046 70.089 104.874 127.780
3.580 5.398 6.796 9.672 12.679
125 178 204 386 720
267 392 472 958 842
519 785 1.140 1.144 3.212
3.637 5.547 3.804 5.287 283
2.251 3.904 4.661 6.048 11.762
4.377 6.017 8.300 14.311 -
35.187 51.129 68.210 104.002 156.713
120.671 157.863 196.408 262.464 335.193
258 367 485 697 879
410 583 769 1.114 1.351
161 234 316 455 562
541 776 1.032 1.492 1.809
208 295 390 558 686
340 481 588 913 1.109
164 237 318 454 561
268 388 507 709 879
433 619 813 1.138 1.397
169 254 335 i 466 595
596 864 1.138 1.586 . 1.971
221 320 416 584 727
357 512 668 936 1.150
175 261 343 479 606
SkýringiÞessitaflaerunmnuppúrframtöldumtekjumeinstaklingatilskatts. Rétteraðbendaáaðnokkurmismunureráskilgreiningueinstakraliðavegnabreytinga
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. íþessumbreytingumfólstm.a. að frádráttarliðumvarfækkað stórlegaog hækkaði tekjuskattstofnvegnaþessa. Alag átekjuskattstofnmanna sem
annað hvort skila ekki framtali eða skila ófullkomnu framtali kemur fram í lið 9. Fasti frádrátturinn í lið 10 er 10% af samtölu nettólaunatekna (liður 3) og lífeyristekna.
Við útreikninga á meðaltekjum á ramteljanda í neðri hluta töflunnar er tekjulausum framteljendum sleppt. Note: The table is basedon personal 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 ofincome ofnonfilingpersons or changes made to incomplete tax returns. Those declaring no income are omitted in calculations of average income
(in the secondpart ofthe table). "
Heimiid: Þjóðhagsstofnun Source: National Eccnomic lnstitute.
Laun, verðlag, tekjur, neysla
179
1989 1990 1991 1992 | 1993 1994 | 1995
Main income components Miil.lSK
147.258 166.906 184.638 187.631 188.802 192.998 203.768 Incomefrom employment
131.095 148.003 164.118 166.406 167.088 172.041 181.648 Ofwhich: Wages and salaries
2.621 3.209 3.675 3.803 3.934 4.246 4.572 Deduction for work-related exp.
144.637 163.697 180.963 183.829 184.868 188.752 199.196 Net income from employment
14.897 17.709 20.292 21.671 22.785 23.997 25.611 Pensions
1.289 1.541 1.480 2.335 4.198 3.462 4.446 Other income
637 -258 732 1.211 796 134 80 Net income from property
4.249 5.727 6.513 6.792 5.580 6.355 6.597 Net entrepreneurial income
304 649 700 700 858 1.105 1.105 Miscellaneous deductions
12.211 10.763 12.107 12.218 13.041 12.604 13.271 Assessed income
- - - - - - - Basic tax allowance
177.622 198.532 221.391 227.347 229.322 235.340 244.978 Income tax base
389.779 434.974 454.384 470.714 473.008 473.448 467.626 Net wealth tax base
Áverage income per filing person Thous. ISK
Net income from employment
939 1.055 1.154 1.181 1.183 1.209 1.272 Total
1.623 1.830 2.001 2.043 2.051 2.092 2.218 Married males
639 722 806 838 850 881 937 Married females
2.107 2.373 2.598 2.657 2.669 2.730 2.899 Couples, married or cohabiting
725 805 880 881 863 884 921 Single persons
1.261 1.418 1.546 1.570 1.568 1.596 1.682 Males, total
622 695 768 797 806 830 875 Females, total
Gross income
948 1.054 1.156 1.211 1.211 1.228 1.229 Total
1.617 1.808 1.977 1.928 1.932 1.954 2.047 Married males
661 738 823 865 874 896 957 Married females
2.223 2.483 2.726 2.758 2.773 2.819 2.976 Couples, married or cohabiting
766 843 925 945 935 956 998 Single persons
1.266 1.410 1.539 1.563 1.560 1.579 1.651 Males, total
666 737 817 860 864 881 931 Females, total