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須繳納稅款法團的利得稅負擔分佈

(1998-99課稅年度)

應評稅利潤 (元)

法團數目

佔總收益百分率

>50,000,000

500 (1.0%)

63.2%

>30,000,000 to 50,000,000

300 (0.6%)

5.7%

>20,000,000 to 30,000,000

400 (0.8%)

5.0%

>10,000,000 to 20,000,000

1 100 (2.1%)

6.8%

>9,000,000 to 10,000,000

200 (0.4%)

1.1%

>8,000,000 to 9,000,000

300 (0.6%)

1.0%

>7,000,000 to 8,000,000

400 (0.8%)

1.2%

>6,000,000 to 7,000,000

500 (1.0%)

1.3%

>5,000,000 to 6,000,000

600 (1.2%)

1.5%

>4,000,000 to 5,000,000

900 (1.8%)

1.7%

>3,000,000 to 4,000,000

1 300 (2.5%)

2.0%

>2,000,000 to 3,000,000

2 300 (4.5%)

2.5%

>1,000,000 to 2,000,000

5 000 (9.8%)

3.1%

1 to 1,000,000

37 200 (72.9%)

3.9%

圖解 : 少於5%的法團所繳納的稅款佔從法團業務所得的利得稅總收入的80%,而80%的法團所繳納的稅款只佔從法團業務所得的利得稅總收入的7%。

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