Landshagir - 01.11.1999, Page 189

Laun, verðlag, tekjur, neysla
183
Tafla 12.19. Framtaldar tekjur til skatts 1994-1998
Table 12.19. Income according to tax returns 1994-1998
1994 1995 | 1996 1997 1998 |
Helstu liðir á skattframtölum Main income components
Milljónir króna Million ISK
1. Launatekjur 192.998 203.768 222.633 241.919 269.597 Income from employment
þ.a. laun 172.041 181.648 199.304 218.658 246.325 Of which: Wages and salaries
2. Frádráttur starfstengdra hlunninda 4.186 4.502 5.049 5.440 5.785 Deduction for work-related expenses
3. Atvinnutekjur 188.812 199.266 217.583 236.479 263.812 Net income from employment
4. Lífeyristekjur 23.997 25.611 27.165 28.970 32.302 Pensions
5. Aðrar tekjur 3.596 4.527 3.936 4.688 4.495 Other income
6. Hreinar tekjur af atvinnurekstri 6.355 6.597 6.690 8.147 9.174 Net entrepreneurial income
7. Ýmsir frádrættir 1.105 6.055 9.772 10.615 11.034 Miscellaneous deductions
8. Álag á tekjuskattstofn 12.604 13.271 15.896 14.322 23.586 Assessed income
Tekjuskattsstofn 235.340 244.978 263.377 282.116 321.340 Income tax base
Eignarskattsstofn 473.448 467.626 473.541 496.946 514.302 Net wealth tax base
Meðaltekjur á framteljanda Average income perfiling person
Þús. kr. Thous. ISK
Atvinnutekjur Net income from employment
Allir framteljendur 1.209 1.272 1.384 1.486 1.656 Total
Kvæntir karlar 2.092 2.218 2.402 2.559 2.840 Married males
Giftar konur 881 937 1.023 1.103 1.251 Married females
Hjón og sambúðarfólk 2.730 2.899 3.152 3.374 3.780 Couples, married or cohabiting
Einhleypir 884 921 1.007 1.091 1.223 Single persons
Allir karlar 1.596 1.682 1.829 1.961 2.176 Males, total
Allar konur 830 875 952 1.025 1.151 Females, total
Heildartekjur Gross income
Allir framteljendur 1.228 1.289 1.396 1.516 1.683 Total
Kvæntir karlar 1.954 2.047 2.211 2.390 2.655 Married males
Giftar konur 896 957 1.040 1.156 1.298 Married females
Hjón og sambúðarfólk 2.819 2.976 3.225 3.536 3.958 Couples, married or cohabiting
Einhleypir 956 998 1.084 1.171 1.305 Single persons
Allir karlar 1.579 1.651 1.790 1.937 2.147 Males, total
Allar konur 881 931 1.008 1.102 1.230 Females, total
Skýring: Þessi tafla er unnin upp úr framtöldum tekjum einstaklinga til skatts. Rétt er að benda á að nokkur mismunur er á skilgreiningu einstakra liða vegna
breytinga á lögum um tekju- og eignarskatt frá ári til árs. Álag á tekjuskattstofn manna sem annað hvort skila ekki framtali eða skila ófullkomnu framtali kemur
fram í lið 8. Við útreikninga á meðaltekjum á framteljanda í neðri hluta töflunnar er tekjulausum framteljendum sleppt. Note: The table is based on personal tax
returns. Owing to changes in tax legislation the definitions ofsome income components have changed. Assessed income, item 8 above, derives from the tax
authorities’ assessment ofincome ofnon-filing persons or changes made to incomplete tax retums. Those declaring no income are omitted in calculations of
average income (in the second part ofthe table).
Heimild: Þjóðhagsstofnun. Source: National Economic Institute.