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Home > Documents > 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz...

17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz...

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17 HFDGUZ DCFGUZ5Fl,SF HFDGUZ DCFGUZ5Fl,SF HFDGUZ DCFGUZ5Fl,SF HFDGUZ DCFGUZ5Fl,SF V\NFH5+ Z_!5v!& SZNZ NZBF:TGL VG]ÊDl6SF NZBF:T NZBF:T NZBF:T NZBF:T G\AZ AZ AZ AZ NZBF:TG] NZBF:TG] NZBF:TG] NZBF:TG]\ GFD GFD GFD GFD lJUT lJUT lJUT lJUT 5FGF 5FGF 5FGF 5FGF G\AZ AZ AZ AZ !sV[ f 1F[+O/ VFWFlZT lD<ST J[ZFGF NZF[ IYFJT 19-20 !sALf 1F[+O/ VFWFlZT GFD 8=Fg;OZ GF NZF[ IYFJT 20-21 !s;Lf 1F[+O/ VFWFlZT ;ZRFH" GF NZF[ IYFJT 21 !s0Lf SghJ"g;L V[g0 ;]VZ[ H 8[S; IYFJT 21 s.f s! YL *f lD<ST J[ZF ZLA[8 IYFJT 21-23 Z JFCG SZ IYFJT 24 # DMAF., 8FJZ 8[S; IYFJT 24 $sV[ f DL8Z SG[SXG IYFJT 25 $sALf DL8Z JUZGF SG[SXG IYFJT 25-28 $s;Lf 5LJFGF 5F6LGF\ 8[ \SZGF[ RFH" IYFJT 28 $s0Lf OLS; SG[SXG VF [5Z[XG TYF D[.g8[Gg; RFH" IYFJT 28-29 $s.f JF[8Z JS" ; VgI RFH" IYFJT 29 $sV[Of DF[8Z äFZF U[ZSFIN[;Z 5F6L IYFJT 30 $sÒf U[ZSFIN[;Z G/SG[SXG Z[ uI] P IYFJT 30 5sV[ f YLV[8Z 8[S; IYFJT 31 5sALf VgI DGF[Z\ HG IYFJT 31 & DGMZ\ HG SZ GJL NZBF:T 31-32 *sV[ f AÔZ A|FgR4 EF[ vEF0] IYFJT 32 *sALf AÔZ A|F \R dI]lGP lD<ST VG[ N]SFGF[ S[ ALGF[ EF0F IYFJT 32-33 *s;Lf AÔZ A|F \ R dI]lGP lD<ST VG[ N]SFGF[ S[ALGF[ GFD 8=Fg;OZ OL IYFJT 33-34 *s0Lf 5|;\ UF[ 5FT KFH,L4 D\054 SDFG V\ U[ IYFJT 34 *s.f JFCG wJFZF ZM0 YL HFC[ZFTGF NZ IYFJT 34-35 *sV[Of U[;4 8[,LOF [G4 5F.5 ,F.G q VF[ PV[OP;LP S[A, IYFJT 35 *sÒf 5l`RD U] HZFT JLH S\ 5G ,LP TYF U] HZFT V[GÒ" 8=Fg;DLXG SF] \P ,L TYF VgI lJHS\ 5GLVF[ DF8[ JFlQF "S EF0FGF NZ IYFJT 35 *sV[Rf GF[l8; OL v OMD" OL IYFJT 36 *sVF.f EF0F ,[.8 5[ D[g8 lJ,\ALT R}SJ6] \ IYFJT 36 ( SFZBFGF ,FI;g; OL IYFJT 36 ) HFC[ ZFT AM0"GF NZM IYFJT 37
Transcript
Page 1: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

17

HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF V\NFH5+ Z_!5v!&

SZNZ NZBF:TGL VG]ÊDl6SF NZBF:T NZBF:T NZBF:T NZBF:T GGGG\\\\AZAZAZAZ

NZBF:TG]NZBF:TG]NZBF:TG]NZBF:TG] \\\\ GFD GFD GFD GFD lJUTlJUTlJUTlJUT 5FGF5FGF5FGF5FGF GGGG\\\\AZAZAZAZ

!sV[f 1F[+O/ VFWFlZT lD<ST J[ZFGF NZF[ IYFJT 19-20

!sALf 1F[+O/ VFWFlZT GFD 8=Fg;OZ GF NZF[ IYFJT 20-21

!s;Lf 1F[+O/ VFWFlZT ;ZRFH" GF NZF[ IYFJT 21

!s0Lf SghJ"g;L V[g0 ;]VZ[H 8[S; IYFJT 21

s.f s! YL *f

lD<ST J[ZF ZLA[8 IYFJT 21-23

Z JFCG SZ IYFJT 24

# DMAF., 8FJZ 8[S; IYFJT 24

$sV[f DL8Z SG[SXG IYFJT 25

$sALf DL8Z JUZGF SG[SXG IYFJT 25-28

$s;Lf 5LJFGF 5F6LGF\ 8[\SZGF[ RFH" IYFJT 28

$s0Lf OLS; SG[SXG VF[5Z[XG TYF D[.g8[Gg; RFH" IYFJT 28-29

$s.f JF[8Z JS"; VgI RFH" IYFJT 29

$sV[Of DF[8Z äFZF U[ZSFIN[;Z 5F6L IYFJT 30

$sÒf U[ZSFIN[;Z G/SG[SXG Z[uI]P IYFJT 30

5sV[f YLV[8Z 8[S; IYFJT 31

5sALf VgI DGF[Z\HG IYFJT 31

& DGMZ\\HG SZ GJL NZBF:T 31-32

*sV[f AÔZ A|FgR4 EF[vEF0] IYFJT 32

*sALf AÔZ A|F\R dI]lGP lD<ST VG[ N]SFGF[ S[ALGF[ EF0F IYFJT 32-33

*s;Lf AÔZ A|F\R dI]lGP lD<ST VG[ N]SFGF[ S[ALGF[ GFD 8=Fg;OZ OL

IYFJT 33-34

*s0Lf 5|;\UF[5FT KFH,L4 D\054 SDFG V\U[ IYFJT 34

*s.f JFCG wJFZF ZM0 YL HFC[ZFTGF NZ IYFJT 34-35

*sV[Of U[;4 8[,LOF[G4 5F.5 ,F.G q VF[PV[OP;LP S[A, IYFJT 35

*sÒf 5l`RD U]HZFT JLH S\5G ,LP TYF U]HZFT V[GÒ" 8=Fg;DLXG SF]\P ,L TYF VgI lJHS\5GLVF[ DF8[ JFlQF"S EF0FGF NZ

IYFJT 35

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*sVF.f EF0F ,[.8 5[D[g8 lJ,\ALT R}SJ6]\ IYFJT 36

( SFZBFGF ,FI;g; OL IYFJT 36

) HFC[ZFT AM0"GF NZM IYFJT 37

Page 2: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

18

NZBF:T NZBF:T NZBF:T NZBF:T GGGG\\\\AZAZAZAZ

NZBF:TG]NZBF:TG]NZBF:TG]NZBF:TG] \\\\ GFD GFD GFD GFD lJUTlJUTlJUTlJUT 5FGF5FGF5FGF5FGF GGGG\\\\AZAZAZAZ

!_ ZFJ/L HDLG q N:TFJ[Ò OLGF RFH" IYFJT 37

!! 5FSLÅU RFH" IYFJT 38-39

!Z VGVlWS'T NAF6 lJU[Z[GM RFH" IYFJT 39-40

!#sV[f -F[Z 0aAF RFH" IYFJT 40

!#sALf 0aAF N\0 IYFJT 40

!$ ;[%8LS 8[\S ;OF. RFH" IYFJT 41

!5 ;M,L0 J[:8 S,[SXG RFH" IYFJT 41

!& gI];g; V\U[ JCLJ8L RFH" IYFJT 42

!* E}UE" U8Z CFp; SG[SXG RFH" IYFJT 42

!( OFIZ RFÒ"; IYFJT 43-45

!) OFIZ 8[S; IYFJT 45

Z_sV[f VF\TZLS ;J,T RFH"GF NZ IYFJT 45-46

Z_sALf EF[ EF0FGF NZ IYFJT 46

Z_s;Lf ;lJ"; NZ RFÒ"; IYFJT 47-48

Z_s0Lf .d5[S8 OL IYFJT 48

Z_s.f 8[,LSF[dI]GLS[XG .gËF:8=SRZ v DF.ÊF[J[J 8FJZGF 5|FZ\lES .g:8F[,[XG RFFH" TYF 5ZJFGUL OL o

IYFJT 48

Z! NJFBFG]\ IYFJT 49

ZZ HgD DZ6 ;8L"OLS[8 OL IYFJT 49

Z# ,uG GF[\W6L VG[ 5|DFl6T pTFZF OL IYFJT 49

8FpGCF[, GF NZ v 5+SvccV[cc IYFJT 50-51

zLDTL D6LA[G V[DP5LPXFC ;EFU'C 5+SvccALcc IYFJT 51

zLDTL D6LA[G V[DP5LP XFC ;EFU'C 5+Svcc;Lcc sVF8" U[,[ZLf

IYFJT 51-52

Z$

5FAFZL 5|FY"GF CF[, 5+Svcc0Lcc IYFJT 52

Z5 sV[f V[dI]hD[g8 5FS" V[g8=L OL TYF VgI RFÒ"; IYFJT 52-54

sALf Z6HLT ;FUZ 5FS" IYFJT 54-55

Z& UF0"G OL TYF VgI JCLJ8L RFHL"; GJL NZBF:T 55

Z* jIJ;FI J[ZF[ IYFJT 56

Z( :8=L8 ,F.8 SZ IYFJT 56

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Page 3: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

19

HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF o ;G[P Z_!5v!&GF JQF" DF8[ SZvNZGL NZBF:T o

;G[ Z_!5v!&GF JQF" DF8[ WL U]HZFT 5|F[lJg;LI, dI]lGPSF[5F["Z[XG V[S8v!)$)GL S,Dv)) TYF !Z* C[9/ H]NF H]NF SZJ[ZFGF NZF[ lGIT SZJFGF\ YFI K[P H[ VgJI[ GL NZBF:T GLR[ D]HA K[P

s!fs!fs!fs!f 1F[+O/ sSFZ5[8 V[ZLIFf VFWFlZT 5|F[58L" 8[S; o1F[+O/ sSFZ5[8 V[ZLIFf VFWFlZT 5|F[58L" 8[S; o1F[+O/ sSFZ5[8 V[ZLIFf VFWFlZT 5|F[58L" 8[S; o1F[+O/ sSFZ5[8 V[ZLIFf VFWFlZT 5|F[58L" 8[S; o UU]]HHZZFFTT ;;ZZSSFFZZzzLLGGFF XXCC[[ZZLL llJJSSFF;; VVGG[[ XXCC[[ZZLL UU''CC llGGDDFF""66 llJJEEFFUUGGFF 99ZZFFJJ ÊÊDDFF\\SS

HHDDGGqq((__ZZ____55qq((__55**qq55LL44 TTFFPP ((vv55vv__&& YYLL44 TTFFPP !!**vv!!vv__** YYLL VVGG[[ TTFFPPZZ55vv!!vv__** YYLL ccccDD}}//EE}}TT VVFFBBZZLL llGGIIDDFF [[cccc DD\\HH}}ZZ SSZZJJFFDDFF\\ VVFFJJ[[,, KK[[ TT[[ DD]]HHAA HHGGZZ,, AAFF [[00"" 99ZZFFJJ GG\\ PP &&55vvVV[[ 44 TTFFPP !!((vv__ZZvvZZ__!!$$YYLL 11FF [[++OO// VVFFWWFFllZZTT 55|| FF [[5588LL"" 88[[SS;; ;;GG[[PP ZZ__!!$$vv!!55GGFF JJQQFF "" DDFF88[[ DD\\HH}}ZZ YYII[[,, KK[[ HH[[ SSFF [[,,DD GG\\ PP ##DDFF \\ NNXXFF ""JJ[[,, KK[[PP ;;GG[[ ZZ__!!55vv!!&& GGFF JJQQFF "" DDFF88[[ SSFF [[,,DD GG\\PP$$ DD]]HHAA JJ;;]],, ,,[[JJFF NNZZBBFF::TT KK[[PP

ssssssssVVVVVVVV[[[[[[[[ ffffffff llllllllDDDDDDDD<<<<<<<<SSSSSSSSTTTTTTTT JJJJJJJJ[[[[[[ [[ ZZZZZZZZFFFFFFFFGGGGGGGGFFFFFFFF NNNNNNNNZZZZZZZZFFFFFFFF [[[[[[ [[ oooooooo ÊDÊDÊDÊD 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL

lJUTF[lJUTF[lJUTF[lJUTF[ CF,GF CF,GF CF,GF CF,GF

NZNZNZNZ SlDxGZzLV[ SlDxGZzLV[ SlDxGZzLV[ SlDxGZzLV[ ;};};};}RJ[, NZRJ[, NZRJ[, NZRJ[, NZ

!!!! ZZZZ 3 4

:Y/ 5lZA/ s,F[S[XG O[S8Zf:Y/ 5lZA/ s,F[S[XG O[S8Zf:Y/ 5lZA/ s,F[S[XG O[S8Zf:Y/ 5lZA/ s,F[S[XG O[S8Zf s!f ;D'â lJ:TFZ 2.00 2.00

sZf ;FZF[ lJ:TFZ 1.75 1.75

s#f p\RF[ DwID lJ:TFZ 1.50 1.50

s$f DwID lJ:TFZ 1.00 1.00

!!!!

s5f GA/F[ lJ:TFZ 0.50 0.50

S[8,] H]G] K[ m T[ 5lZA/ sV[.h O[S8ZfS[8,] H]G] K[ m T[ 5lZA/ sV[.h O[S8ZfS[8,] H]G] K[ m T[ 5lZA/ sV[.h O[S8ZfS[8,] H]G] K[ m T[ 5lZA/ sV[.h O[S8Zf s!f !_ JQF" SZTF JW] H]GL G CF[I T[JL .DFZT 1.00 1.00

sZf !_ JQF"YL JW] 5Z\T] Z_ JQF"YL JW] H]GL G CF[I T[JL .DFZT 0.85 0.85

s#f Z_ JQF"YL JW] 5Z\T] #_ JQF"YL JW] H]GL G CF[I T[JL .DFZT 0.70 0.70

s$f #_ JQF"YL JW] 5Z\T] $_ JQF"YL JW] H]GL G CF[I T[JL .DFZT 0.45 0.45

ZZZZ

s5f $_ JQF"YL JW] H]GL CF[I T[JL .DFZT 0.40 0.40

p5IF[UG]p5IF[UG]p5IF[UG]p5IF[UG]\\\\ 5lZA/ s8F.5 VF[O I];[h O[S8Zf 5lZA/ s8F.5 VF[O I];[h O[S8Zf 5lZA/ s8F.5 VF[O I];[h O[S8Zf 5lZA/ s8F.5 VF[O I];[h O[S8Zf s!f JFl6HI C[T]VF[ DF8[ 4.00 4.00

sZf N]SFGF[4 CF[8,4 Z[:8F[Zg84 DGF[Z\HGGF :Y/F[ lJU[Z[ DF8[ 3.00 3.00

s#f VF{nF[lUS .DFZTF[ DF8[ sOST 5|F[0SXG VG[ 5|F[;[;ÄU SZTF V[SDF[f 1.60 1.60

s$f X{1Fl6S VG[ ;FDFlHS ;\:YFVF[GL .DFZTF[ DF8[ 0.50 0.50

s5f ;[JFSLI C[T]GL .DFZTF[ DF8[ 0.25 0.25

####

s&f WFlD"S .DFZTF[4 :DFZSF[ VG[ ÔDGUZ DCFGUZ5Fl,SFGL .DFZTF[ DF8[

0.00 0.00

Page 4: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

20

ÊDÊDÊDÊD 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL 5lZA/F[4 5 [8F 5lZA/F[4 lD<STJ[ZFGF NZF[ VG[ ,3]TD lD<STJ[ZFGL lJUTF[lJUTF[lJUTF[lJUTF[

CF,GF CF,GF CF,GF CF,GF NZNZNZNZ

SlDxGZzLV[ SlDxGZzLV[ SlDxGZzLV[ SlDxGZzLV[ ;};};};}RJ[, NZRJ[, NZRJ[, NZRJ[, NZ

!!!! ZZZZ 3 4

lAG ZC[6FlAG ZC[6FlAG ZC[6FlAG ZC[6F \\\\S .DFZTF[GF 5|SFZG]S .DFZTF[GF 5|SFZG]S .DFZTF[GF 5|SFZG]S .DFZTF[GF 5|SFZG] \\\\ 5lZA/ s8F.5 V 5lZA/ s8F.5 V 5lZA/ s8F.5 V 5lZA/ s8F.5 VF[O lA<0ÄU O[S8Zf sEFZFF[O lA<0ÄU O[S8Zf sEFZFF[O lA<0ÄU O[S8Zf sEFZFF[O lA<0ÄU O[S8Zf sEFZF \\\\SDFSDFSDFSDF \\\\ TYF 8SFJFZLDF TYF 8SFJFZLDF TYF 8SFJFZLDF TYF 8SFJFZLDF \\\\ffff s!f A S[8[UZL 1.00

(100%)

1.00 (100%)

sZf B S[8[UZL 0.85

(85%)

0.85 (85%)

s#f C S[8[UZL 0.75

(75%)

0.75 (75%)

$$$$

s$f D S[8[UZL 0.65

(65%)

0.65 (65%)

ZC[6FZC[6FZC[6FZC[6F \\\\S .DFZTF [GF 5|SFZG]S .DFZTF [GF 5|SFZG]S .DFZTF [GF 5|SFZG]S .DFZTF [GF 5|SFZG]\\\\ 5lZA/ s8F.5 VF[O lA<0ÄU O[S 5lZA/ s8F.5 VF[O lA<0ÄU O[S 5lZA/ s8F.5 VF[O lA<0ÄU O[S 5lZA/ s8F.5 VF[O lA<0ÄU O[S8Zf8Zf8Zf8Zf s!f :JT\+ A\U,F[ 2.00 2.00

sZf ZC[6F\S DSFGF[ 1.30 1.30

s#f 8[GFD[g8 q ZF[vCFp; 1.30 1.30

s$f O,[8 1.40 1.40

5555

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EF[UJ8FG]EF[UJ8FG]EF[UJ8FG]EF[UJ8FG]\\\\ 5lZA/ sVF[SI]5[g;L O[S8Zf 5lZA/ sVF[SI]5[g;L O[S8Zf 5lZA/ sVF[SI]5[g;L O[S8Zf 5lZA/ sVF[SI]5[g;L O[S8Zf s!f DFl,SGF EF[UJ8FJF/L .DFZT 1.00 1.00

&&&&

sZf EF0]VFTGF EF[UJ8FJF/L .DFZT 1.30 1.30

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****

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((((

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))))

sZf lAGZC[6F\SGL .DFZTF[ DF8[ ~FP#Z ~FP#Z GGFF [[ \\WW oo ss!!ff pp55ZZFF [[SSTT llJJUUTTFF [[ ll;;JJFFIIGGLL VVggII AAFFAATTFF [[ VVUUZZ llGGIIDDFF [[ ZZFFHHII ;;ZZSSFFZZzzLLGGFF 99ZZFFJJ ÊÊDDFF \\SS HHDDGGqq((__ZZ____55qq((__55**qq55LL TTFFPP((qq55qqZZ____&& DD]]HHAA

IIYYFFJJTT ZZCC[[XX[[PP

ssssssssAAAAAAAALLLLLLLLffffffff GGGGGGGGFFFFFFFFDDDDDDDD 88888888 ====== == FFFFFFFF gggggggg;;;;;;;;OOOOOOOOZZZZZZZZGGGGGGGGFFFFFFFF NNNNNNNNZZZZZZZZFFFFFFFF [[[[[[ [[ ssssssss11111111FFFFFFFF [[[[[[ [[ ++++++++OOOOOOOO//////// VVVVVVVVFFFFFFFFWWWWWWWWFFFFFFFF llllllllZZZZZZZZTTTTTTTT TTTTTTTTFFFFFFFF PPPPPPPP !!!!!!!!vvvvvvvv$$$$$$$$vvvvvvvv________&&&&&&&&YYYYYYYYLLLLLLLL VVVVVVVVDDDDDDDD,,,,,,,,DDDDDDDDFFFFFFFF \\\\\\ \\ VVVVVVVVFFFFFFFF jjjjjjjjIIIIIIIIFFFFFFFF DDDDDDDD ]]]]]] ]] HHHHHHHHAAAAAAAAGGGGGGGGFFFFFFFFffffffff

ÊÊÊÊÊÊÊÊDDDDDDDD llllllllJJJJJJJJUUUUUUUUTTTTTTTT CCCCCCCCFFFFFFFF,,,,,,,,GGGGGGGGFFFFFFFF NNNNNNNNZZZZZZZZ SSSSSSSSllllllllDDDDDDDDxxxxxxxxGGGGGGGGZZZZZZZZzzzzzzzzLLLLLLLLVVVVVVVV[[[[[[ [[ ;;;;;;;; }}}}}} }} RRRRRRRRJJJJJJJJ [[[[[[ [[ ,,,,,,,, NNNNNNNNZZZZZZZZ

!!!!!!!! ZZZZZZZZ ######## $$$$$$$$ !! KK[[<<,,FF JJFFllQQFF ""SS llDD<<SSTT JJ[[ZZFFGGFF VV[[SS GGFFDD

88== FFgg;;OOZZ NNLL99 ss..DDFFZZTTFF[[ qq llDD<<SSTTFF[[ qq BB]]<<,,LL HHDDLLGGFF[[ DDFF88[[ff

!!((@@ ssVVFF[[KKFFDDFF\\ VVFF[[KKLL ~~FFPP

ZZ____ VVGG[[ JJWW]]DDFF \\ JJWW]] ~~FFPP ZZ______ff

!!((@@ ssVVFF[[KKFFDDFF\\ VVFF[[KKLL ~~FFPP

ZZ____ VVGG[[ JJWW]]DDFF\\ JJWW]] ~~FFPP ZZ______ff

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;;GG[[PP ZZ__!!$$vv!!55GGFF JJQQFF "" DDFF88[[ HHPPAAMMPP99PP GG\\PP &&55vvVV[[44 TTFFPP !!((vv__ZZvvZZ__!!$$YYLL DDllCC,,FFGGFF GGFFDD[[ llDD<<SSTT GGFFDD 88==FFgg;;OOZZ SSZZJJFFGG]] \\ YYFFII44 TTFF[[ TT[[JJFF ;;\\ÔÔ[[UUFF[[DDFF\\ GGFFDD 88==FFgg;;OOZZ OOLL DDFFOOLL VVFF55JJFF DD\\HH]]ZZ YYII[[,, KK[[PP TT[[ DD]]HHAA ;;GG[[PP ZZ__!!55vv!!&&GGFF JJQQFF"" DDFF88[[ 5566 DDFFOOLL VVFF55JJFF NNZZBBFF::TT YYFFII KK[[PP

ssssssss;;;;;;;;LLLLLLLLffffffff ;;;;;;;;ZZZZZZZZRRRRRRRRFFFFFFFFHHHHHHHH """""""" ssssssssllllllllXXXXXXXX11111111 FFFFFFFF66666666 pppppppp55555555SSSSSSSSZZZZZZZZffffffffGGGGGGGGFFFFFFFF NNNNNNNNZZZZZZZZFFFFFFFF [[[[[[ [[ oooooooo ;;ZZSSFFZZzzLLGGFF UU]]HHZZFFTT llXX11FF66 pp55SSZZ VVllWWllGGIIDD !!))&&ZZ VVggJJII[[GGFF llJJWWII[[SS ÊÊDDFF\\SS !!##qqZZ____&&44

TTFFPP !!&&vv##vv__&& VVGG]];;FFZZ 11FF[[++OO// VVFFWWFFllZZTT ;;ZZRRFFHH"" ssllXX11FF66 pp55SSZZffGGFF NNZZMM TTFFPP !!vv$$vv__&&YYLL VVDD,,DDFF\\ VVFFjjIIFF DD]]HHAA IIYYFFJJTT ZZFFBBJJFF EE,,FFDD66 YYFFII KK[[PP

CCCCCCCCFFFFFFFF,,,,,,,,GGGGGGGGFFFFFFFF NNNNNNNNZZZZZZZZ SSSSSSSSllllllllDDDDDDDDxxxxxxxxGGGGGGGGZZZZZZZZzzzzzzzzLLLLLLLLVVVVVVVV[[[[[[ [[ ;;;;;;;; }}}}}} }} RRRRRRRRJJJJJJJJ [[[[[[ [[,,,,,,,, NNNNNNNNZZZZZZZZ ÊÊÊÊÊÊÊÊDDDDDDDD llllllllJJJJJJJJUUUUUUUUTTTTTTTT ZZZZZZZZCCCCCCCC [[[[[[ [[ 66666666FFFFFFFF \\ \\\\ \\ SSSSSSSSGGGGGGGGLLLLLLLL ........DDDDDDDDFFFFFFFFZZZZZZZZTTTTTTTTFFFFFFFF [[ [[[[ [[

DDDDDDDDFFFFFFFF 88888888 [[[[[[ [[

ZZZZZZZZCCCCCCCC [[[[[[ [[ 66666666FFFFFFFF \\ \\\\ \\ SSSSSSSS llllllll;;;;;;;;JJJJJJJJFFFFFFFFIIIIIIIIGGGGGGGGLLLLLLLL ........DDDDDDDDFFFFFFFFZZZZZZZZTTTTTTTTFFFFFFFF [[ [[[[ [[

DDDDDDDDFFFFFFFF 88888888 [[[[[[ [[

ZZZZZZZZCCCCCCCC [[[[[[ [[66666666FFFFFFFF \\ \\\\ \\ SSSSSSSSGGGGGGGGLLLLLLLL ........DDDDDDDDFFFFFFFFZZZZZZZZTTTTTTTTFFFFFFFF [[ [[[[ [[ DDDDDDDDFFFFFFFF 88888888 [[[[[[ [[

ZZZZZZZZCCCCCCCC [[[[[[ [[ 66666666FFFFFFFF \\ \\\\ \\ SSSSSSSS llllllll;;;;;;;;JJJJJJJJFFFFFFFFIIIIIIIIGGGGGGGGLLLLLLLL ........DDDDDDDDFFFFFFFFZZZZZZZZTTTTTTTTFFFFFFFF [[ [[[[ [[

DDDDDDDDFFFFFFFF 88888888 [[[[[[ [[

!!!!!!!! ZZZZZZZZ ######## $$$$$$$$ 55555555 &&&&&&&& !! llDD<<SSTT JJ[[ZZFFGGLL ZZSSDD ~~FFPP ZZ____ ;;]]WWLL CCFF [[II TTFF[[ DDFFOOLL DDFFOOLL DDFFOOLL DDFFOOLL ZZ llDD<<SSTT JJ[[ZZFFGGLL ZZSSDD ~~FFPP ZZ____YYLL JJWW]] VVGG[[ 55____ ;;]]WWLL 55@@ !!__@@ 55@@ !!__@@ ## llDD<<SSTT JJ[[ZZFFGGLL ZZSSDD ~~FFPP 55____ YYLL JJWW]] VVGG[[ ~~FFPP ##______ ;;]]WWLL !!__@@ ZZ__@@ !!__@@ ZZ__@@ $$ llDD<<SSTT JJ[[ZZFFGGLL ZZSSDD ~~FFPP ##______YYLL JJWW]] CCFF[[II TTFF [[ !!55@@ ##__@@ !!55@@ ##__@@

ssssssss00000000 LLLLLLLLffffffff SSSSSSSSgggggggghhhhhhhh """""" "" JJJJJJJJgggggggg;;;;;;;;LLLLLLLL VVVVVVVV[[[[[[[[ gggggggg00000000 ;;;;;;;; ]]]]]]]]VVVVVVVVZZZZZZZZ[[[[[[ [[ HHHHHHHH 88888888 [[[[[[ [[ SSSSSSSS;;;;;;;; oooooooo UU]]HHZZFFTT ;;ZZSSFFZZzzLLGGFF XXCC[[ZZLL llJJSSFF;; VVGG[[ XXCC[[ZZLL UU''CC llGGDDFF""66 llJJEEFFUUGGFF 99ZZFFJJ ÊÊDDFF\\SS

HHDDGGqq((__ZZ____))qqZZ))##55qq55LL44 TTFFPP ZZ**qq!!qq!!__ YYLL ccccDD}}//EE}}TT VVFFBBZZLL llGGIIDDFF[[ cccc DD\\HH}}ZZ SSZZJJFFDDFF\\ VVFFJJ[[,, KK[[ TT[[ DD]]HHAA HHGGZZ,, AAFF [[00"" 99ZZFFJJ GG\\ PP &&55vvVV[[ss00LLff44 TTFFPP !!((vv__ZZvvZZ__!!$$YYLL SSgghh""JJgg;;LL VV[[gg00 ;;]]VVZZ[[HH 88[[SS;; ;;GG[[PP ZZ__!!$$vv!!55GGFF JJQQFF "" DDFF88[[ DD\\HH}}ZZ YYII[[,, KK[[ HH[[ SSFF[[,,DD GG\\PP ##DDFF \\ NNXXFF""JJ[[,, KK[[PP ;;GG[[ ZZ__!!55vv!!&& GGFF JJQQFF"" DDFF88[[ SSFF [[,,DD GG\\ PP$$ DD]]HHAA JJ;;]],, ,,[[JJFF NNZZBBFF::TT KK[[PP

ÊDÊDÊDÊD lJUTlJUTlJUTlJUT CF,GF NZCF,GF NZCF,GF NZCF,GF NZ SlDxGZzL V[ ;}RJ[, NZSlDxGZzL V[ ;}RJ[, NZSlDxGZzL V[ ;}RJ[, NZSlDxGZzL V[ ;}RJ[, NZ

1 2 3 4

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ssssssss........ffffffff ZZZZZZZZLLLLLLLLAAAAAAAA[[[[[[[[ 88888888 oooooooo HHGGZZ,, AAFF[[00 "" 99ZZFFJJ GG\\PP &&55vvVV[[44 TTFFPP !!((vvZZvv!!$$YYLL 11FF [[++OO// VVFFWWFFllZZTT 55|| FF [[5588LL"" 88[[SS;; VVGG[[ SSgghh""JJgg;;LL VV[[gg00 ;;]]VVZZ[[HH 88[[SS;; ss;;OOFF.. SSZZffDDFF \\ VV[[00JJFFgg;; 88[[SS;; EEZZGGFFZZ SSZZNNFFTTFFVVFF [[GG[[ ZZLLAA[[88 ssJJ//TTZZff ;;GG[[PP ZZ__!!$$vv!!55GGFF JJQQFF "" DDFF88[[ VVFF55JJFFGG]] \\ DD\\HH}}ZZ YYII[[,, TT[[ DD]]HHAA IIYYFFJJTT ZZFFBBLL ;;GG[[PP ZZ__!!55vv!!&&GGFF JJQQFF"" DDFF88 [[ GGLLRR[[GGLL XXZZTTFF [[VV[[ ZZLLAA[[88 VVFF55JJFF NNZZBBFF::TT KK[[PP

FFFF FFFF

FFFF

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ZfZfZfZf ;LGLIZ ;L8LhG ;LGLIZ ;L8LhG ;LGLIZ ;L8LhG ;LGLIZ ;L8LhG oooosV[0JFg; 8[S; !_@ sV[0JFg; 8[S; !_@ sV[0JFg; 8[S; !_@ sV[0JFg; 8[S; !_@ ´ ;LGLIZ ;L8LhG 5@ o !5@ ZLA[8f´ ;LGLIZ ;L8LhG 5@ o !5@ ZLA[8f´ ;LGLIZ ;L8LhG 5@ o !5@ ZLA[8f´ ;LGLIZ ;L8LhG 5@ o !5@ ZLA[8f XC[ZGF\ GFUZLSM 5{SL lD<ST ZHL:8Z 5Z 5|YD SZ5F+ jIlST TZLS[ GM\WFI[, SZNFTFVM 5{SL TFP#!q#qZ_!5GF\ ZMH ;LGLIZ ;L8LhG TZLS[GM NZHHM WZFJTF CMI T[JF GFUZLSM V[0JFg; 8[S; ZLA[8GL XZTM VG];FZ 8[S; EZ5F. SZL VF5[ TM T[DG[ V[0JFg; 8[S;G]\ !_@ ZLA[8 VG[ ;LGLIZ ;L8LhGG]\ 5@ ZLA[8 D/L S], !5@ ZLA[8 D/JF5F+ YX[P VFJF SZNFTFVMVF J[ZF AL, EZTL JBT[ DFl,SLCSS VG[ ;LGLIZ ;L8LhG TZLS[GF\ H~ZL 5]ZFJFVM ZH] SZJFGF\ ZC[X[P ;LGLIZ ;L8LhG TZLS[GL JIDIF"NF &_ JQF"GL U6JFGL ZC[X[P

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Page 11: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

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Page 12: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

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30

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Page 15: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

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Page 27: 17 HFDGUZ DCFGUZ5Fl,SFHFDGUZ DCFGUZ5Fl,SF tax proposal 1516.pdf · 17 hfdguz dcfguz5fl,sfhfdguz dcfguz5fl,sf v\nfh5+ z_!5v!& sznz nzbf:tgl vg]Êdl6sf nzbf:t gggg ... vvvv___&&&&yyyylll

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1 2 3 4

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54

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