Þjóðarbúskapurinn - 01.04.1998, Page 130

Tafla 6.12
Framtaldar tekjur til skatts 1980-1996
Income tax returns 1980-1996
Yfirlit yfir hclstu liði á skattframtöium, milljónir króna
Main income components, million krónur
1980 1981 1982 1983 1984 1985 1986 1987 1988
1. Launatekjur 7.478 11.829 18.468 29.395 38.087 54.681 73.753 107.424 129.756
þ.a. laun 6.629 10.489 16.348 26.045 33.566 47.866 64.155 93.777 115.965
þ.a. reiknuð laun 685 1.068 1.652 2.490 3.296 4.960 7.094 10.709 11.165
þ.a. hlunnindi 164 272 468 860 1.205 1.855 2.504 2.938 2.626
2. Frádráttur starfstengdra hiunninda 212 347 607 1.102 1.738 1.709 3.664 3.485 1.976
3. Atvinnutekjur 7.266 11.482 17.861 28.293 36.329 52.972 70.089 103.939 127.780
4. Lífeyristekjur ofl. 610 995 1.624 2.717 3.580 5.398 6.796 9.672 12.679
5. Aðrartekjur 23 31 91 92 125 178 204 386 720
6. Nettóeignatekjur 47 85 139 227 267 392 472 958 842
7. Hreinar tekjur af atvinnurekstri 90 148 205 350 519 785 1.140 1.144 3.212
8. Ýmsir frádrættir 663 1.113 1.589 2.763 3.618 5.519 7.082 2.853 283
9. Álag á tekjuskattsíofn 426 614 1.092 1.623 2.251 3.904 4.661 6.048 11.762
10. Fastur frádráttur 892 1.399 2.185 3.420 4.377 6.017 8.300 14.311
Tekjuskattstofn 6.928 10.943 17.265 27.146 35.187 51.129 68.210 104.002 156.713
Eignarskattstofn 22.456 35.796 62.413 94.821 120.671 157.863 196.408 262.464 335.193
Meðaltekjur á framteljenda
Þús. kr.
Atvinnutekjur:
Allir framteljendur 55 85 130 202 258 367 485 691 846
Kvæntir karlar 88 135 206 320 410 583 769 1.114 1.351
Giftar konur 33 50 78 125 161 234 316 455 562
Hjón 113 174 268 420 541 776 1.032 1.492 1.809
Einhleypir 45 69 106 164 208 295 390 558 686
Allir karlar 73 112 171 265 340 481 633 913 1.109
Allar konur 34 52 82 129 164 237 318 454 561
Heildartekjur: Allir ffamteljendur 57 87 135 212 268 388 507 709 879
Kvæntir karlar 94 144 221 341 433 619 813 1.138 1.397
Giftar konur 31 49 78 133 169 254 335 466 595
Hjón 123 190 296 469 596 864 1.138 1.586 1.971
Einhleypir 48 74 114 177 221 320 416 584 7.268
Allir karlar 78 120 183 283 357 512 668 936 1.150
Allar konur 35 54 86 140 175 261 343 479 606
Aths. Þessi tafla er unnin upp úr framtöldum tekjum einstaklinga til skatts, en 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. Þetta á sérstaklega við um árið 1
en gífúrleg breyting var gerð á skattalögum á þvf ári, m.a. með upptöku staðgreiðslu skatta. f þessum breytingum fólst m.a.
frádráttarliðum var fækkað stórlega og hækkaði tekjuskattstofn af þeim sökum.
Álag á tekjuskattstofn manna sem annað hvort skila ekki ffamtali, eða ófúllkomnu ffamtali kemur ffam í lið 9. Fasti ffádráttu
inn í lið 10 er 10% af samtölu nettólaunatekna (lið 3) og lífeyristekna o.fl.
Við útreikning á meðaltekjum á ffamteljenda f neðri hluta töflunnar er tekjulausum ffamteljendum sleppt. Með atvinnutekju
átt við hvers konar vinnulaun þar með taldar hlunnindagreiðslur.
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1989 1990 1991 1992 1993 1994 1995 1996
147.258 166.906 184.638 187.631 188.802 192.998 203.768 222.633 Income from employment
131.095 148.003 164.118 166.406 167.088 172.041 181.648 199.304 of which wages and salaries
12.812 14.341 15.296 15.610 15.671 15.590 15.485 15.964 of which imputed wage of self-employed
3.351 4.562 5.225 5.616 6.043 6.440 6.796 7.497 of which perquisites
2.621 3.209 3.675 3.803 3.934 4.246 7.075 10.961 Deduction for work related expenses
144.637 163.697 180.963 183.829 184.868 188.752 196.693 211.671 Net income from employment
14.897 17.709 20.292 21.671 22.785 23.997 25.611 27.165 Pensions
1.289 1.541 1.480 2.335 4.198 3.462 4.446 4.268 Other income
637 -258 732 1.211 796 134 80 -332 Net income from property
4.249 5.727 6.513 6.792 5.580 6.355 6.597 6.690 Net income from unincorporated businesses
304 649 700 700 858 1.105 3.619 7.111 Misc. deductions
12.211 10.763 12.107 12.218 13.041 12.604 13.271 15.896 Assessed income Basic tax allowance
177.622 198.532 221.391 227.347 229.322 235.340 244.978 263.377 Income tax base
389.779 434.974 454.384 470.714 473.008 473.448 467.626 473.540 Net wealth tax base A verage income per filing persons Thous. kr. Net income from employment:
939 1.055 1.154 1.181 1.183 1.209 1.272 1.384 All returns
1.623 1.830 2.001 2.043 2.051 2.092 2.218 2.402 Married men
639 722 806 838 850 881 937 1.023 Married women
2.107 2.373 2.599 2.657 2.669 2.730 2.899 3.152 Couples
725 805 880 887 872 884 921 1.007 Singles
1.261 1.418 1.546 1.570 1.568 1.596 1.682 1.829 All men
622 695 768 797 806 830 875 952 All women Total income:
948 1.054 1.156 1.202 1.211 1.228 1.289 1.396 All returns
1.617 1.808 1.977 1.928 1.932 1.954 2.047 2.211 Married men
661 738 823 865 874 896 957 1.040 Married women
2.223 2.483 2.726 2.758 2.773 2.819 2.976 3.225 Couples
766 843 925 960 946 956 998 1.084 Singles
1.266 1.410 1.539 1.563 1.560 1.579 1.651 1.790 All men
666 737 817 860 864 881 931 1.008 All women
Note. This table is based on personal tax returns. Owing to changes in tax legislation the definitions of some income
components have changed somewhat. This is in particular the case for 1988. With the 1988 tax reform many tax
deductions were abolished and others limited severly. The effect of this was to raise the income tax base.
The income of non-filing persons or of those filing incomplete returns are assessed with a penalty of up to 10% (item 9).
The basic tax allowance (item 10) was calculated as 10% of earned income andpensions, this allowance was abolished
in 1988.
Returnees filing zero incorne are excluded in the statistics on average incomes. Eamings refer to all forms of compensations
of employees, including tax liable perks andfringe benefits.
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