This year's per capita income is 105% of last year's, that is, how much this year's production value has increased compared to last year's.
今年的人均收入是去年的105%，就是今年的生产值比去年的增长多少．
<gadget id="calculator">105 / 100</gadget>
<output>21/20 = around 1.05</output>

<gadget id="calculator">(21/20) - 1</gadget>
<output>1/20 = around 0.05</output>

<result>1/20 = around 0.05</result>