Results for 서울시 tax


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[PDF] Housing-Related Tax Expenditure Programs

If the MID were replaced with a credit, the value of the tax subsidy per dollar spent on a mortgage would no longer be dependent on one's marginal PIT rate. This change would increase the homebuying tax incentive for taxpayers in low tax brackets relative to the tax incen- tive for taxpayers in high tax brackets,
https://lao.ca.gov/handouts/State_Admin/2013/Housing-Tax-Expenditure-031813.pdf

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Relief Act: Version 2

Since the average statewide property tax rate is 1.067  percent of assessed value, the exemption reduces the typical homeowner's taxes by about $75 annually. Over 5  million homeowners currently claim the exemption.
https://lao.ca.gov/ballot/2002/020229_INT.htm

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Relief Act: Version 1

Since the average statewide property tax rate is 1.067  percent of assessed value, the exemption reduces the typical homeowner's taxes by about $75 annually. Over 5  million homeowners currently claim the exemption.
https://lao.ca.gov/ballot/2002/020228_INT.htm

[PDF] Tax Expenditures and Revenue Options

Current law allows taxpayers to offset all tax liabilities – except the minimum tax and the alternative minimum tax with R&D credits earned in the current or past tax years. Unused credits can be carried forward indefi nitely.
https://lao.ca.gov/handouts/Econ/2008/Tax_Expend_04_07_08.pdf

[PDF] Letter to Legislator--Evaluation of UCLA Film Credit Study

In any event, even if the combined state and local tax revenue return is right around $1.00 for every tax credit dollar, the state government’s tax revenue return would by definition be less than $1.00 for every tax credit dollar.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf

[PDF] The 2022-23 Budget: Fuel Tax Rates

Advance notice of future tax rates is very helpful for taxpayers and tax administrators. For smooth implementation, the Department of Tax and Fee Administration (CDTFA) generally advises state and local lawmakers to enact sales and excise tax rate changes at least 90 days before they go into effect.
https://lao.ca.gov/reports/2022/4528/fuel-tax-rates-021122.pdf

[PDF] Local Taxpayer, Public Safety, and Transportation Protection Act of 2010 (Amdt. #1-NS) Revised

State Excise Tax on Gasoline and Diesel Fuel The state currently charges an excise tax of 18 cents per gallon of gasoline and diesel fuel sold in California, commonly known as the “gas tax.” In 2008-09, this tax generated Hon.
https://lao.ca.gov/ballot/2009/090678.pdf

[PDF] Local Taxpayer, Public Safety, and Transportation Act of 2010 (Version 2) Revised

State Excise Tax on Gasoline and Diesel Fuel The state currently charges an excise tax of 18 cents per gallon of gasoline and diesel fuel sold in California, commonly known as the “gas tax.” In 2008-09, this tax generated roughly $3 billion in revenues.
https://lao.ca.gov/ballot/2009/090679.pdf

The 2015–16 Budget: Cigarette Tax and Licensing Programs

The BOE administers these tobacco excise tax and licensing programs. State Imposes Excise Tax on Distributors Under the state ’s Cigarette and Tobacco Products Tax Program, BOE administers and collects California ’s excise taxes on tobacco products.
https://lao.ca.gov/reports/2015/budget/tobacco/cigarette-tax-licensing-042215.aspx

Home Rule, School Funding, and State/Local Fiscal Reform Initiative

The Legislature is prevented from removing any existing subventions, altering existing reimbursements of state mandates, or changing sales tax allocations without replacing lost local government funds with increased property tax revenues.
https://lao.ca.gov/ballot/2000/000452_INT.html