Denmark%20Yearbook%20-%201990%20
Denmark%20Yearbook%20-%201990%20.pdf
Denmark%20Yearbook%20-%201990%20.pdf
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Tabel 388.<br />
Personindkomster og skatter<br />
Taxpayers, income and taxes<br />
1. Den skattepligtige personkreds:<br />
Danmarks befolkning ultimo året .................................<br />
Heraf under ligning .............................................<br />
2. Indkomster ved den ordinære forskudsregistrering:<br />
a. Forskudsregistreret bruttoindkomst ...............................<br />
A-indkomst .....................................................<br />
Sømandsindkomst ..............................................<br />
B-indkomst (inkl. udenlandsk indkomst og<br />
indkomst som medarbejdende ægtefælle) .........................<br />
Aktieudbytte (inkl. godtgørelse) ...................................<br />
b. Forskudsregistreret ligningsmæssige fradrag .......................<br />
c. Forskudsregistreret skattepligtig indkomst (2a + 2b) ...............<br />
3. Forskudsskatter:<br />
a. Forskudsskat i alt ...............................................<br />
A-skat inkl. § 68-indbetalinger ....................................<br />
Sømandsskat ...................................................<br />
B-skat .........................................................<br />
Udbytteskat ....................................................<br />
Frivillige indbetalinger ...........................................<br />
§ 55-udbetalinger .............................................. .<br />
Indeholdt afgift ved ophævede pensioner .........................<br />
Hævede opsparede overskud ....................................<br />
4. Overført restskat og skattegodtgørelse af<br />
aktieudbytte:<br />
a. Overført restskat ...............................................<br />
b. Skattegodtgørelse af aktieudbytte ................................<br />
5. Indkomster ved slutligningen:<br />
a. Skattepligtig indkomst ...........................................<br />
b.1. Statsligt beregningsfradrag ......................................<br />
b.2. Kommunalt beregningsfradrag ....................................<br />
c.1. Statsligt udskrivningsgrundlag (5a+5b1) ..........................<br />
c.2. Kommunalt udskrivningsgrundlag (5a+5b2) .......................<br />
6. Slutskatter:<br />
a. Slutskat i alt ...................................................<br />
Statsskat (inkl. ufordelt kildeskat) .................................<br />
Statsskat 22 pct ................................................<br />
Statsskat 6 pct ................................................<br />
Statsskat 12 pct ................................................<br />
Kirkeskat ......................................................<br />
Amtskommunal indkomstskat ....................................<br />
Kommunal indkomstskat .........................................<br />
Sømandsskat ...................................................<br />
Formueskat ....................................................<br />
Virksomhedsskat ...............................................<br />
7. Slutopgørelsen:<br />
Beregnet overskydende skat=restskat (3a+4a+4b+6a)...........<br />
Beregnet overskydende skat .....................................<br />
Reguleret overskydende skat ....................................<br />
Beregnet restskat ...............................................<br />
Reguleret restskat ..............................................<br />
Reguleret overskydende skat- reguleret restskat (inkl. godtgørelse,<br />
tillæg og morarente) ............................................<br />
Reguleret overskydende skat mv. til udbetaling ....................<br />
Reguleret restskat mv. til opkrævning .............................<br />
Til opkrævning via forskudssystemet ..............................<br />
Til opkrævning via slutsystemet ..................................<br />
8. Særlig indkomstskat mv .......................................<br />
1987 1988<br />
1 2<br />
-1000 personer -<br />
5 129 5 130<br />
Taxable population<br />
Danish population, end of year<br />
4 471 4 486 Of whom subject to assessment<br />
- mio. kr.<br />
507 220 557 367<br />
Advance assessed incomes<br />
Total gross income<br />
420 321 464 810 A-income<br />
1 418 1 289 Seamen income<br />
84 496 90 450 B-income (incl. foreign income)<br />
985 818 Share dividends (incl. tax refunds)<br />
111 153 117 209 Income deductions<br />
396 068 440 159 Taxable income<br />
179 750 195 995<br />
Provisional taxes<br />
Total<br />
160 045 175 993 A-tax<br />
542 432 Seamen's income tax<br />
12 990 13 130 B-tax<br />
417 409 Dividend tax<br />
6 023 6 097 Voluntary payments<br />
=516 +673 Section 55 refunds<br />
249 326 Duty on cancelled pension contracts<br />
281 Retained profits paid<br />
1 589 1 469<br />
Underpaid tax from previous years and<br />
dividend tax refunds<br />
Underpaid tax from previous years<br />
331 321 Dividend tax refunds<br />
423 175 449 836<br />
Finally assessed incomes<br />
Taxable income (gross)<br />
112 806 117 986 Income tax relief for central government tax<br />
95 959 100 568 Income tax relief for local government tax<br />
310 369 331 850 Net taxable income for central government tax<br />
327 216 349 268 Net taxable income for local government tax<br />
174 208 189 702<br />
Final taxes<br />
Total<br />
77 221 83 956 Central government tax (State tax)<br />
67 309 72 309 Central government tax 22 percent<br />
5 674 6 729 Central government tax 6 percent<br />
4 238 4 918 Central government tax 12 percent<br />
2 296 2 421 Church tax<br />
26 034 28 538 County tax<br />
65 196 71 305 Municipal tax<br />
542 432 Seamen's income tax<br />
1 740 1 813 Wealth tax<br />
1 177 1 237 Corporation tax<br />
Results of final assessment<br />
4 284 5 143 Tax overpayment minus underpayment<br />
11 642 12 379 Tax overpayment<br />
11 023 Tax overpayment atter set-offs<br />
7 357 7 236 Tax underpayment<br />
6 738 Tax underpayment atter set-offs<br />
Tax overpayment atter set-offs minus underpayment atter<br />
3 692 4 487 set-offs (incl. interest etc.)<br />
11 256 12 648 Tax overpayment etc. for refunding<br />
7 564 8 161 Tax underpayment etc. for collection<br />
1 675 1 649 For collection with provisional tax<br />
5 889 6 512 For collection separately<br />
2 291 2 536 Special income tax<br />
Kilde: Nationalregnskab, Offentlige finanser, Betalingsbalance (Stat. Efterr.).<br />
Skatter og afgifter 405<br />
Statistisk Aarbog 1990
Change language