Einführung der einjährigen Steuerveranlagungsperiode (Teil 8)
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 Differenzsteuer (Pränumerandobezug) Streckung um 6%
| Gegenüberstellung Tarif A alt/neu, Index 1997 | ||||||
| satzbest. | Tarif A 1997 | Tarif A 2001/6% | Reduktion | |||
| Einkommen | Steuersatz % | Steuer Fr. | Steuersatz % | Steuer Fr. | Fr. | % |
| 15'000 | 0.7450000 | 111.75 | 0.7003000 | 105.05 | 6.71 | 6.00000000 |
| 30'000 | 3.7000000 | 1'110.00 | 3.4780000 | 1'043.40 | 66.60 | 6.00000000 |
| 45'000 | 5.7730000 | 2'597.85 | 5.4266200 | 2'441.98 | 155.87 | 6.00000000 |
| 60'000 | 7.2500000 | 4'350.00 | 6.8150000 | 4'089.00 | 261.00 | 6.00000000 |
| 75'000 | 8.4820000 | 6'361.50 | 7.9730800 | 5'979.81 | 381.69 | 6.00000000 |
| 90'000 | 9.5320000 | 8'578.80 | 8.9600800 | 8'064.07 | 514.73 | 6.00000000 |
| 105'000 | 10.1410000 | 10'648.05 | 9.5325400 | 10'009.17 | 638.88 | 6.00000000 |
| 120'000 | 10.7570000 | 12'908.40 | 10.1115800 | 12'133.90 | 774.50 | 6.00000000 |
| 135'000 | 11.3730000 | 15'353.55 | 10.6906200 | 14'432.34 | 921.21 | 6.00000000 |
| 150'000 | 11.9820000 | 17'973.00 | 11.2630800 | 16'894.62 | 1'078.38 | 6.00000000 |
| 165'000 | 12.5980000 | 20'786.70 | 11.8421200 | 19'539.50 | 1'247.20 | 6.00000000 |
| 180'000 | 12.9540000 | 23'317.20 | 12.1767600 | 21'918.17 | 1'399.03 | 6.00000000 |
| 195'000 | 13.1280000 | 25'599.60 | 12.3403200 | 24'063.62 | 1'535.98 | 6.00000000 |
| 210'000 | 13.3040000 | 27'938.40 | 12.5057600 | 26'262.10 | 1'676.30 | 6.00000000 |
| 225'000 | 13.4800000 | 30'330.00 | 12.6712000 | 28'510.20 | 1'819.80 | 6.00000000 |
| 240'000 | 13.6540000 | 32'769.60 | 12.8347600 | 30'803.42 | 1'966.18 | 6.00000000 |
| 255'000 | 13.8300000 | 35'266.50 | 13.0002000 | 33'150.51 | 2'115.99 | 6.00000000 |
| Gegenüberstellung Tarif B alt/neu, Index 1997 | ||||||
| satzbest. | Tarif B 1997 | Tarif B 2001/6% | Reduktion | |||
| Einkommen | Steuersatz % | Steuer Fr. | Steuersatz % | Steuer Fr. | Fr. | % |
| 15'000 | 0.8456250 | 126.84 | 0.7948875 | 119.23 | 7.61 | 6.00000000 |
| 30'000 | 5.0800000 | 1'524.00 | 4.7752000 | 1'432.56 | 91.44 | 6.00000000 |
| 45'000 | 7.8404334 | 3'528.20 | 7.3700074 | 3'316.50 | 211.69 | 5.99999995 |
| 60'000 | 9.6151500 | 5'769.09 | 9.0382410 | 5'422.94 | 346.15 | 6.00000000 |
| 75'000 | 10.5484780 | 7'911.36 | 9.9155693 | 7'436.68 | 474.68 | 6.00000000 |
| 90'000 | 11.4818060 | 10'333.63 | 10.7928976 | 9'713.61 | 620.02 | 6.00000035 |
| 105'000 | 12.4045280 | 13'024.75 | 11.6602563 | 12'243.27 | 781.49 | 6.00000016 |
| 120'000 | 13.0033318 | 15'604.00 | 12.2231319 | 14'667.76 | 936.24 | 5.99999994 |
| 135'000 | 13.2966622 | 17'950.49 | 12.4988625 | 16'873.46 | 1'077.03 | 5.99999976 |
| 150'000 | 13.5866539 | 20'379.98 | 12.7714597 | 19'157.19 | 1'222.79 | 5.99996295 |
| 165'000 | 13.8705434 | 22'886.40 | 13.0383108 | 21'513.21 | 1'373.18 | 5.99999997 |
| 180'000 | 14.0714122 | 25'328.54 | 13.2271275 | 23'808.83 | 1'519.71 | 5.99999977 |
| 195'000 | 14.2699984 | 27'826.50 | 13.4137985 | 26'156.91 | 1'669.59 | 5.99999997 |
| 210'000 | 14.4708672 | 30'388.82 | 13.6026152 | 28'565.49 | 1'823.33 | 5.99999978 |
| 225'000 | 14.6717360 | 33'011.41 | 13.7914318 | 31'030.72 | 1'980.68 | 6.00000027 |
| 240'000 | 14.8703222 | 35'688.77 | 13.9781029 | 33'547.45 | 2'141.33 | 5.99999978 |
| 255'000 | 15.0711910 | 38'431.54 | 14.1669195 | 36'125.64 | 2'305.89 | 6.00000027 |
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