Authorities in Guangdong are chasing down millions of dollars in unpaid taxes. The top 100 taxpayers in the booming province paid income taxes of US$28 million in 2005, 1.1% of the total amount collected, according to a state media report. Anybody earning more than US$200 per month has to pay income tax with a base rate of 5%. People earning more than US$12,500 pay 45%. Many high-income earners are trying to wiggle out of paying taxes; the provincial officials and economists said loopholes have made it easy for them to pay only minimal taxes.