Results for 서울시 tax


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[PDF] Overview of Proposition 24

Shared credits can be used to reduce taxes in 2010 and later years.  If Proposition 24 passes, tax credits would not be able to be transferred to other businesses within a unitary group. Changes to Rules for Tax Credit Sharing Prior Law Current Law Law if Proposition 24 Passes Tax credits given to a business entity can only reduce that entity’s taxes.
https://lao.ca.gov/handouts/state_admin/2010/Proposition_24_9_29_10.pdf

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Local Taxes. Local governments may impose or increase taxes (other than the base 1  percent ad valorem property tax) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a "general tax "), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090808.aspx

[PDF] Major Milestones: Over Four Decades of the State-Local Fiscal Relationship

Set property tax rate at 1 percent, cutting local government property taxes by over half. Transferred control over property tax allocation to state. Established acquisition-based assessment system. Requires new local special taxes to be approved by two-thirds of voters.
https://lao.ca.gov/handouts/localgov/2012/state-local-fiscal-relationship-112912.pdf

2009 Initiative Analysis: Ask Us First Taxpayer Protection Act of 2010

Background State Tax Increases. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in increases in revenues from imposing new state taxes or changing existing state taxes.
https://lao.ca.gov/ballot/2009/090846.aspx

California Spending Plan, Chapter 2

Senior Citizen Tax Relief Two programs currently provide property tax assistance to low-income homeowners and renters who are either senior citizens (age 62 and older), disabled, or blind. For homeowners, t he tax assistance is provided in the form of a partial reimbursement of property taxes paid; for renters, the amount of assistance is based on an estimate of the property tax paid by the renter.
https://lao.ca.gov/1998/1098_spending_plan/1098_spending_plan_chapter_2.html

[PDF] Overview of California Local Government

State Budget Shifted redevelopment revenues and borrowed local property taxes to reduce state costs by almost $4 billion. Gas Tax Swap Increased state’s fiscal flexibility by replacing state’s sales tax on gaoline with an excise tax.
https://lao.ca.gov/handouts/Conf_Comm/2010/Overview_CA_Local_Gov_6_15_10.pdf

[PDF] Taxes to fund public schools and colleges.

The vast majority of taxes used for the public education system comes from the state General Fund (revenues of which come primarily from personal income, but also sales taxes and other revenues) and local property taxes.
https://lao.ca.gov/ballot/2017/170570.pdf

[PDF] Why Have Sales Taxes Grown Slower Than the Economy?

Why Have Sales Taxes Grown Slower Than the Economy? Why Have Sales Taxes Grown Slower Than the Economy? MAC TAylor • l e g i s l A T i v e A n A l y s T • AugusT 5, 2013 SUMMARY The sales and use tax is a major source of revenue for the state and many local governments.
https://lao.ca.gov/reports/2013/tax/Sales-tax/Sales-tax-080513.pdf

[PDF] Difference Between LAO and DOF K-14 Property Tax Estimates

Difference Between LAO and DOF K-14 Property Tax Estimates L E G I S L A T I V E A N A L Y S T ’ S O F F I C E June 2, 2008 Excludes Property Taxes to Excess Tax Districts (Dollars in Billions) Difference Between LAO and DOF K-14 Property Tax Estimates LAO DOF 2006-07 K-14 property taxes received $13.8 $13.8
https://lao.ca.gov/handouts/localgov/2008/Difference_K_14_6_2_08.pdf

[PDF] 1996 Cal Facts: STATE REVENUE

1996 Cal Facts: STATE REVENUE California’s Governments Levy A Wide Variety of Different Taxes 1995 Rate Description a AMT refers to the Alternative Minimum Tax. b The 10 percent and 11 percent tax brackets and 8.5 percent AMT rate are scheduled to sunset at the end of 1995. c This rate includes all state-imposed tax rates
https://lao.ca.gov/1996/011696_calfacts/cf96ch4.pdf