총 236페이지

미국의 지방세제
????단일세율????
DELAWARE
8.7
1
8.7?1.7
????단일세율????
FLORIDA
5.5
1
5.5
GEORGIA
6
????단일세율????
1
6
HAWAII
4.4 ? 6.4
25,000
100,000
3
7.92
IDAHO
7.6
????단일세율????
1
7.6
ILLINOIS
7.3
????단일세율????
1
7.3
INDIANA
8.5
????단일세율????
1
8.5
IOWA
6.0 ? 12.0
25,000
250,000
4
5
* (b)
KANSAS
4
????단일세율????
1
2.25
KENTUCKY
4.0 ? 6.0
50,000
100,000
3
???????
LOUISIANA
4.0 ? 8.0
25,000
200,000
5
???????
MAINE
3.5 ? 8.93
25,000
250,000
4
1
????단일세율????
MARYLAND
8.3
1
8.3
????단일세율????
MASSACHUSETTS
9.5
1
10.5
MICHIGAN
4.95
????단일세율????
1
38246
MINNESOTA
9.8
????단일세율????
1
9.8
MISSISSIPPI
3.0 ? 5.0
5,000
10,000
3
3.0 ? 5.0
MISSOURI
6.25
????단일세율????
1
7
* (b)
MONTANA
6.75
????단일세율????
1
6.75
NEBRASKA
5.58 ? 7.81
50,000
2
???????
NEW HAMPSHIRE
8.5
????단일세율????
1
8.5
NEW JERSEY
9
????단일세율????
1
9
NEW MEXICO
4.8 ? 7.6
500,000
1 million
3
4.8 ? 7.6
NEW YORK
7.5
????단일세율????
1
7.5
NORTH CAROLINA
6.9
????단일세율????
1
6.9
NORTH DAKOTA
2.6 ? 6.5
3,000
30,000
5
7
OHIO
5.1 ? 8.5
50,000
2
???????
OKLAHOMA
6
????단일세율????
1
6
OREGON
6.6
????단일세율????
1
6.6
PENNSYLVANIA
9.99
????단일세율????
1
???????
RHODE ISLAND
9
????단일세율????
1
9
SOUTH CAROLINA
5
????단일세율????
1
4.5
SOUTH DAKOTA
6.0?0.25%
TENNESSEE
6.5
????단일세율????
1
6.5
TEXAS(a)
UTAH
5
????단일세율????
5
VERMONT
6.0 ? 8.5
10,000
250,000
3
???????
VIRGINIA
6
????단일세율????
1
6
WEST VIRGINIA
8.5
????단일세율????
1
8.5
WISCONSIN
7.9
????단일세율????
1
7.9
(a) 텍사스는 1%(소매나 도매법인은 0.5%)의 영업세(프란차이즈세)를 부과
(b) 연방소득세의 50%를 공제
(c) 연방세의 법인세율은 10~35%
? 187
한국 지 방재 정 공제 회