Denmark%20Yearbook%20-%201998%20

Tabel 410.
Personindkemster og skatter
Taxpayers, income and taxes
1. Den skattepligtige personkreds:
Danmarks befolkning ultimo året
Heraf under ligning
2. Indkomster ved den ordinære forskudsregistrering:
Personlig indkomst
A-indkomst1
øvrig personlig indkomst
Kapitalindkomst
Ligningsmæssige fradrag
Skattepligtig indkomst (2a+2b-2c)
3. Forskudsskatter:
a. Forskudsskat i alt
A-skat inkl. § 68-indbetalinger
B-skat
Ak8eskat
Frivillige indbetalinger
§ 55-udbetalinger
Indeholdt afgift ved ophævede pensioner
4. Overført restskat mv.:
Overført restskat
Hævede opsparede overskud
Administrationsgodtgørelse
5. Indkomster ved slutligningen:
a. Skattepligtig indkomst
bl. Statsligt beregningsfradrag
b.2. Kommunalt beregningsiradrag
c. 1. Statsligt udskrivningsgrundlag (Sa-5h11
c.2. Kommunalt udskrivningsgrundlag (5a-5b2)
6. Slutskatter:
Slutskat i alt I6b-6hl
Statsskat (inkl. ufordelt kildeskatl
Bundskat
6 pct's skat2
Mellemskat
Topskat
Kirkeskat
Amtskommunal indkomstskat
Kommunal indkomstskat
Formue skat
Virksomhedsskat
Aktieskat
7. Arbejdsmarkedsbidrag
8. Slutopgørelsen:
Beregnet overskydende skat- beregnet restskat
Beregnet overskydende skat
Beregnet restskat
Reguleret overskydende skat- reguleret restskat
(inkl. godtgørelse, tillæg og morarente)
Reguleret overskydende skat mv. til udbetaling
Reguleret restskat mv. til opkrævning
Til opkrævning via forskudssystemet
Til opkrævning via slutsystemet
9. Særlig indkomstskat mv.
Ekskl. arbeidsmarkedsbidrag. 2 Fra 1994 er 6 pct's skatten under aftrapning.
1995 1996V
- 1 000 personer-
5 251 5 275
4 559 4 561
mio. kr.
649 903 680 975
607 661 636 554
42 242 44 421
-52 465 -49 917
29 907 29 908
567 531 601 150
236 350 241 674
214602 218708
12284 13 293
1501 1650
7853 8269
-310 -265
420 19
2
4964 5224
751 841
588 601
Taxable population
Danish population, end of year
Of whom subject to assessment
Advance assessed incomes
Personal income
A-income
Other personal income
Capital income
Income deductions
Taxable income
Provisional taxes
Total
A-tax
B-tax
Share tax
Voluntary payments
Section 55 refunds
Duty on cancelled pension contracts
Underpaid tax from previous years, etc.
Underpaid tax from previous years
Retained profits paid
Administrative allowance
Finally assessed incomes
597 700 618 089 Taxable income Igrossl
124 933 128 812 Income tax relief for central government tax
124 935 128 814 Income tax relief for local government tax
472 767 489 277 Net taxable income for central government tax
472 765 489 275 Net taxable income for local government tax
Final taxes
230 348 234 094 Total
79 783 75 550 CentraI government tax IState tax)
61181 58480 Ordinary income tax, lower limit
3 030 Additional income tax of 6 percent
7 964 8 276 Additional income tax, intermidiate limit
7 406 8 692 Additional income tax, upper limit
3 350 3431 Church tax
41 495 45207 County tax
100116 103719 Municipal tax
840 562 Wealth tax
2 391 2 861 Corporation tax
2 373 2 764 Share tax
31147 38025 Labour market contributions
Results of final assessment
2377 3798 Tax overpayment minus underpayment
10825 11330 Tax overpayment
8448 7532 Tax underpayment
Tax overpayment after set-offs minus underpayment
1337 3475 after set-off s lind, interest, etc.I
11065 11677 Tax overpayment, etc. for refunding
9728 8202 Tax underpayment, etc. for collection
4950 4342 For collection with provisional tax
4778 3860 For collection separately
1 240 Special income tax
Mere information: Statistiske Efterretninger, Nationalregnskab, Offentlige finasser og
Betalingsbalance.
Statistisk årbog 1998 Skatter og afgifter 399