Einführung der einjährigen Steuerveranlagungsperiode (Teil 9)
Landrat / Parlament - Vorlage (Fortsetzung)
Zur Inhaltsübersicht dieser Vorlage 97/160; Einführung der einjährigen Steuerveranlagungsperiode
Zur Übersicht Geschäfte des Landrates
Zur Systematischen Gesetzessammlung (SGS)
Zu Hinweise und Erklärungen
Variante Doppelte Steuererhebung (Postnumerandobezug) Streckung um 3%
| Gegenüberstellung Tarif A alt/neu, Index 1997 | ||||||
| satzbest. | Tarif A 1997 | Tarif A 2001/3% | Reduktion | |||
| Einkommen | Steuersatz % | Steuer Fr. | Steuersatz % | Steuer Fr. | Fr. | % |
| 15'000 | 0.7450000 | 111.75 | 0.7226500 | 108.40 | 3.35 | 3.00000000 |
| 30'000 | 3.7000000 | 1'110.00 | 3.5890000 | 1'076.70 | 33.30 | 3.00000000 |
| 45'000 | 5.7730000 | 2'597.85 | 5.5998100 | 2'519.91 | 77.94 | 3.00000000 |
| 60'000 | 7.2500000 | 4'350.00 | 7.0325000 | 4'219.50 | 130.50 | 3.00000000 |
| 75'000 | 8.4820000 | 6'361.50 | 8.2275400 | 6'170.66 | 190.85 | 3.00000000 |
| 90'000 | 9.5320000 | 8'578.80 | 9.2460400 | 8'321.44 | 257.36 | 3.00000000 |
| 105'000 | 10.1410000 | 10'648.05 | 9.8367700 | 10'328.61 | 319.44 | 3.00000000 |
| 120'000 | 10.7570000 | 12'908.40 | 10.4342900 | 12'521.15 | 387.25 | 3.00000000 |
| 135'000 | 11.3730000 | 15'353.55 | 11.0318100 | 14'892.94 | 460.61 | 3.00000000 |
| 150'000 | 11.9820000 | 17'973.00 | 11.6225400 | 17'433.81 | 539.19 | 3.00000000 |
| 165'000 | 12.5980000 | 20'786.70 | 12.2200600 | 20'163.10 | 623.60 | 3.00000000 |
| 180'000 | 12.9540000 | 23'317.20 | 12.5653800 | 22'617.68 | 699.52 | 3.00000000 |
| 195'000 | 13.1280000 | 25'599.60 | 12.7341600 | 24'831.61 | 767.99 | 3.00000000 |
| 210'000 | 13.3040000 | 27'938.40 | 12.9048800 | 27'100.25 | 838.15 | 3.00000000 |
| 225'000 | 13.4800000 | 30'330.00 | 13.0756000 | 29'420.10 | 909.90 | 3.00000000 |
| 240'000 | 13.6540000 | 32'769.60 | 13.2443800 | 31'786.51 | 983.09 | 3.00000000 |
| 255'000 | 13.8300000 | 35'266.50 | 13.4151000 | 34'208.51 | 1'058.00 | 3.00000000 |
| Gegenüberstellung Tarif B alt/neu, Index 1997 | ||||||
| satzbest. | Tarif B 1997 | Tarif B 2001/3% | Reduktion | |||
| Einkommen | Steuersatz % | Steuer Fr. | Steuersatz % | Steuer Fr. | Fr. | % |
| 15'000 | 0.8456250 | 126.84 | 0.8202563 | 123.04 | 3.81 | 3.00000000 |
| 30'000 | 5.0800000 | 1'524.00 | 4.9276000 | 1'478.28 | 45.72 | 3.00000000 |
| 45'000 | 7.8404334 | 3'528.20 | 7.6052204 | 3'422.35 | 105.85 | 3.00000000 |
| 60'000 | 9.6151500 | 5'769.09 | 9.3266955 | 5'596.02 | 173.07 | 3.00000000 |
| 75'000 | 10.5484780 | 7'911.36 | 10.2320237 | 7'674.02 | 237.34 | 3.00000000 |
| 90'000 | 11.4818060 | 10'333.63 | 11.1373518 | 10'023.62 | 310.01 | 3.00000000 |
| 105'000 | 12.4045280 | 13'024.75 | 12.0323922 | 12'634.01 | 390.74 | 3.00000000 |
| 120'000 | 13.0033318 | 15'604.00 | 12.6132319 | 15'135.88 | 468.12 | 2.99999997 |
| 135'000 | 13.2966622 | 17'950.49 | 12.8977623 | 17'411.98 | 538.51 | 3.00000003 |
| 150'000 | 13.5866539 | 20'379.98 | 13.1790595 | 19'768.59 | 611.39 | 2.99996145 |
| 165'000 | 13.8705434 | 22'886.40 | 13.4544271 | 22'199.80 | 686.59 | 2.99999999 |
| 180'000 | 14.0714122 | 25'328.54 | 13.6492698 | 24'568.69 | 759.86 | 3.00000003 |
| 195'000 | 14.2699984 | 27'826.50 | 13.8418985 | 26'991.70 | 834.79 | 2.99999999 |
| 210'000 | 14.4708672 | 30'388.82 | 14.0367412 | 29'477.16 | 911.66 | 3.00000003 |
| 225'000 | 14.6717360 | 33'011.41 | 14.2315839 | 32'021.06 | 990.34 | 3.00000000 |
| 240'000 | 14.8703222 | 35'688.77 | 14.4242125 | 34'618.11 | 1'070.66 | 3.00000003 |
| 255'000 | 15.0711910 | 38'431.54 | 14.6190553 | 37'278.59 | 1'152.95 | 3.00000000 |
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