梁先生的平均月入應為多少,才須按標準稅率繳納稅款?help !! 15分

約每月收入$20,175就開始要交稅~
Monthly Salary20175
Yearly Salary242100
Net Assessable Income242100
MPF -12105
Married Person's Allowance-200000
Dependent Brother Allowance-30000
Net Chargeable Income-5

約每月收入$151,556開始就用標準稅率比用邊際稅率交少Ｄ稅~

邊際稅率
Monthly Salary151556
Yearly Salary1818672
Net Assessable Income1818672
MPF -12000
Married Person's Allowance-200000
Dependent Brother Allowance-30000
Net Chargeable Income1576672
1st $30000@2%600
2nd $30000@7%2100
3rd $30000@13%3900
Other282467.68
Total289067.68

標準稅率
Monthly Salary151556
Yearly Salary1818672
Net Assessable Income1818672
MPF -12000
Net Chargeable Income1806672
Total*16%289067.52

2006-11-07 18:30:39 補充：
計錯o左~應該係約每月收入$20,166.6先至開始要交稅~Monthly Salary 20166.6Yearly Salary 241999.2Net Assessable Income 241999.2MPF -12000Married Person's Allowance -200000Dependent Brother Allowance -30000Net Chargeable Income -0.8

($100,000.00+$100,000.00)/12=$16,666.67

個人免稅額:100,000.00