목차
표제지=0,1,1
머리말=0,2,2
일러두기=0,4,2
차례=0,6,12
[도표 등]=0,18,10
제1편 지방세 총괄=1,28,2
1. 지방세 구조=3,30,1
2. 지방세 신장추세=4,31,1
3. 지방세 세수신장율(1994~1999)=5,32,1
3-1. 세목별=5,32,1
3-2. 시도별=6,33,1
4. 지방세 구성비율=7,34,1
4-1. 시도별 비중=7,34,1
4-2. 도ㆍ시ㆍ군세 세목별 비중=8,35,2
5. 지방세 징수율=10,37,1
5-1. 세목별 징수율=10,37,1
5-2. 시도별 징수율=10,37,5
제2편 과년도(세목별)지방세 징수실적=15,42,2
1. 1960년도 이전 실적=17,44,4
2. 1961년도 실적=21,48,1
3. 1965년도 실적=22,49,1
4. 1970년도 실적=22,49,2
5. 1975년도 실적=24,51,1
6. 1980년도 실적=24,51,2
7. 1985년도 실적=26,53,1
8. 1986년도 실적=26,53,2
9. 1987년도 실적=28,55,1
10. 1988년도 실적=28,55,2
11. 1989년도 실적=30,57,1
12. 1990년도 실적=30,57,2
13. 1991년도 실적=32,59,1
14. 1992년도 실적=32,59,2
15. 1993년도 실적=34,61,1
16. 1994년도 실적=34,61,2
17. 1995년도 실적=36,63,1
18. 1996년도 실적=36,63,2
19. 1997년도 실적=38,65,1
20. 1998년도 실적=38,65,3
제3편 1999년도 지방세 부과ㆍ징수 실적=41,68,2
제1장 '99년도 지방세 징수실적=43,70,2
1. 세목별 징수실적(총괄)=45,72,1
1-1. 취득세=46,73,1
1-2. 등록세=46,73,1
1-3. 면허세=47,74,1
1-4. 경주마권세=47,74,1
1-5. 지역개발세=48,75,1
1-6. 공동시설세=48,75,1
1-7. 주민세=49,76,1
1-8. 재산세=49,76,1
1-9. 자동차세=50,77,1
1-10. 농지세=50,77,1
1-11. 도축세=51,78,1
1-12. 담배소비세=51,78,1
1-13. 종합토지세=52,79,1
1-14. 도시계획세=52,79,1
1-15. 사업소세=53,80,1
1-16. 과년도수입=53,80,2
제2장 시도ㆍ시군구별 징수실적=55,82,1
1. 시도ㆍ시군구별 징수실적=56,83,1
1-1. 총괄=56,83,2
1-2. 서울특별시=58,85,2
1-3. 부산광역시=60,87,4
1-4. 대구광역시=64,91,2
1-5. 인천광역시=66,93,2
1-6. 광주광역시=68,95,1
1-7. 대전광역시=68,95,2
1-8. 울산광역시=70,97,2
1-9. 경기도=72,99,4
1-10. 강원도=76,103,2
1-11. 충청북도=78,105,2
1-12. 충청남도=80,107,2
1-13. 전라북도=82,109,2
1-14. 전라남도=84,111,2
1-15. 경상북도=86,113,2
1-16. 경상남도=88,115,2
1-17. 제주도=90,117,2
2. 지방자치단체별 징수실적=92,119,1
2-1. 총괄=92,119,1
2-2. 서울특별시=93,120,10
2-3. 부산광역시=103,130,7
2-4. 대구광역시=110,137,5
2-5. 인천광역시=115,142,6
2-6. 광주광역시=121,148,3
2-7. 대전광역시=124,151,3
2-8. 울산광역시=127,154,4
2-9. 경기도=131,158,18
2-10. 강원도=149,176,11
2-11. 충청북도=160,187,8
2-12. 충청남도=168,195,10
2-13. 전라북도=178,205,9
2-14. 전라남도=187,214,13
2-15. 경상북도=200,227,14
2-16. 경상남도=214,241,12
2-17. 제주도=226,253,5
제3장 1999년도 지방세 세목별 부과실적=231,258,2
1. 취득세=233,260,1
1-1. 총괄=234,261,8
1-2. 취득세 납액별 인원현황=242,269,1
1-3. 취득세 중과세상황=242,269,7
2. 등록세=249,276,1
2-1. 총괄=250,277,10
2-2. 주요 등기종류별 과세상황=260,287,3
2-3. 등록세 중과세 현황=262,289,3
3. 면허세=265,292,1
3-1. 총괄=266,293,2
3-2. 자가용자동차 등록 과세상황=268,295,1
4. 경주마권세=269,296,4
5. 지역개발세=273,300,1
5-1. 총괄=274,301,2
5-2. 자원별 과세상황=276,303,9
6. 공동시설세=285,312,2
6-1. 총괄=287,314,1
6-2. 건축물 과세표준액별 과세상황=288,315,2
6-3. 선박 과세표준액별 과세상황=290,317,2
6-4. 화재위험 건축물에 대한 부과현황=292,319,3
7. 주민세=295,322,1
7-1. 총괄=296,323,1
7-2. 균등할 주민세 과세상황=296,323,2
7-3. 소득할 주민세 과세상황=298,325,2
7-4. 세액규모별 과세건수=300,327,5
8. 재산세=305,332,1
8-1. 총괄=306,333,1
8-2. 과세물건별 과세상황=306,333,26
8-3. 재산세 중과세상황=332,359,4
8-4. 소액부징수분 현황=336,363,3
9. 자동차세=339,366,1
9-1. 총괄=340,367,2
9-2. 승용자동차=342,369,8
9-3. 기타 승용자동차=350,377,1
9-4. 승합용자동차=350,377,7
9-5. 화물자동차=356,383,10
9-6. 특수자동차=366,393,3
9-7. 3륜이하 소형자동차=368,395,4
9-8. 자동차세 연세액 납부현황=372,399,1
10. 농지세=373,400,1
10-1. 총괄=374,401,1
10-2. 농지세 소득원별 과세상황=374,401,2
10-3. 농지세 과표단계별 납세현황=376,403,2
10-4. 농지세 세액별 납세인원=378,405,1
10-5. 농지 경작 규모별 납세인원=378,405,1
11. 도축세=379,406,4
12. 담배소비세=383,410,1
12-1. 월별 과세상황=384,411,2
12-2. 담배급별 과세상황=386,413,3
13. 종합토지세=389,416,1
13-1. 총괄=390,417,2
13-2. 토지형태별ㆍ유형별 과세상황=392,419,4
13-3. 지목별 과세상황=396,423,8
13-4. 과표단계별 과세상황=404,431,5
13-5. 세액단계별 납세인원=408,435,2
13-6. 비과세 현황=410,437,3
14. 도시계획세=413,440,4
15. 사업소세=417,444,2
15-1. 사업소세 과세상황=419,446,1
15-2. 재산할 중과세 상황=419,446,1
15-3. 납액별 인원현황=420,447,1
16. 지방세 체납액 현황=421,448,1
16-1. 연도별, 세목별 체납액 현황('99 결산기준)=422,449,2
16-2. 현년도분 체납세=424,451,2
16-3. 과년도분 체납세=426,453,2
16-4. '99결산기준 '98년도분 체납액=428,455,2
16-5. '99결산기준 '97년도분 체납액=430,457,2
16-6. '99결산기준 '96년도분 체납액=432,459,2
16-7. '99결산기준 '95년도분 체납액=434,461,2
16-8. '99결산기준 '94년도분 이전분 체납액=436,463,3
17. 지방세 비과세ㆍ감면현황=439,466,1
17-1. 시도별 비과세ㆍ감면현황=440,467,1
17-2. 세목별 비과세ㆍ감면현황(총괄)=440,467,14
17-3. 지방세법에 의한 감면=454,481,12
17-4. 연도별 지방세법에 의한 감면상황=466,493,1
18. 지방세 구제제도 현황=467,494,2
18-1. 세목별 지방세 이의신청=469,496,1
18-2. '99 시도별 지방세 이의신청=469,496,1
18-3. 세목별 지방세 심사청구(시도분)=470,497,1
18-4. 시ㆍ도별 지방세 심사청구=470,497,1
18-5. 세목별 지방세 심사청구(행정자치부)=471,498,1
18-6. '99 시도별 지방세 심사청구(행정자치부)=472,499,1
18-7. 세목별 소송사건=473,500,1
18-8. '99 시도별 소송사건=473,500,1
18-9. '99 세목별 과세전적부심사제 처리=474,501,1
18-10. '99 시도별 과세전적부심사제 처리실적=474,501,1
18-11. 세목별 지방세 심사청구(감사원)=475,502,1
18-12. '99 시도별 지방세 심사청구(감사원)=476,503,1
19. 지방세물납ㆍ분납현황=477,504,2
19-1. 물납신청 현황=479,506,1
19-2. 분납신청 현황=480,507,3
제4편 지방세관련 통계=483,510,2
1. 지방세분 교육세ㆍ농어촌특별세 징수실적=485,512,1
1-1. 지방세분 교육세 징수실적(시ㆍ도별)=486,513,1
1-2. 지방세분 농어촌특별세 징수실적(시ㆍ도별)=486,513,1
2. 조세 총액중 지방세 비중=487,514,1
3. 조세부담율=488,515,2
4. 연도별 국세 징수실적=490,517,1
제5편 '99 지방세업무 추진개요 및 지방세제 변천사=491,518,2
1. '99 지방세업무 추진개요=493,520,13
2. 2000 지방세 담당공무원 현황=506,533,2
3. 지방세제 변천 개요=508,535,9
4. '99 지방세정 운영지침(요약)=517,544,20
판권지=537,564,1
영문목차
Title Page=0,1,2
PREFACE=0,3,2
ILLUSTRATION=0,5,2
Contents=0,7,21
Part I. Overview=1,28,2
1. Local Tax Structure=3,30,1
2. The Historical Local Tax Revenues=4,31,1
3. The historical Growth Rates of Local Tax Revenues=5,32,1
3-1. Tax by Tax=5,32,1
3-2. Local Government by Local Government=6,33,1
4. The Composition Ratio of Local Taxes=7,34,1
4-1. Metropolitan Cities and Provinces=7,34,1
4-2. Local Tax Revenues by the Levels of Municipalities=8,35,2
5. The Collection of Local Tax=10,37,1
5-1. Tax by Tax=10,37,1
5-2. Local Government by Local Government=10,37,5
Part II. Yearly Receipts of Local Taxes=15,42,2
1. Collection Before 1960=17,44,4
2. Collection in 1961=21,48,1
3. Collection in 1965=22,49,1
4. Collection in 1970=22,49,2
5. Collection in 1975=24,51,1
6. Collection in 1980=24,51,2
7. Collection in 1985=26,53,1
8. Collection in 1986=26,53,2
9. Collection in 1987=28,55,1
10. Collection in 1988=28,55,2
11. Collection in 1989=30,57,1
12. Collection in 1990=30,57,2
13. collection in 1991=32,59,1
14. Collection in 1992=32,59,2
15. Collection in 1993=34,61,1
16. Collection in 1994=34,61,2
17. Collection in 1995=36,63,1
18. Collection in 1996=36,63,2
19. Collection in 1997=38,65,1
20. Collection in 1998=38,65,3
Part III. Assessment & Collection of Local Taxes in 1999=41,68,2
Chapter 1. Collection in 1999=43,70,2
1. Collection by Taxes=45,72,1
1-1. Acquisition Tax=46,73,1
1-2. Registration Tax=46,73,1
1-3. License Tax=47,74,1
1-4. Race And Pari-mutuel Tax=47,74,1
1-5. Regional Development Tax=48,75,1
1-6. Common Facilities Tax=48,75,1
1-7. Resident Tax=49,76,1
1-8. Property Tax=49,76,1
1-9. Automobile Tax=50,77,1
1-10. Farmland Tax=50,77,1
1-11. Butchery Tax=51,78,1
1-12. Tobacco Consumption Tax=51,78,1
1-13. Aggregate Land Tax=52,79,1
1-14. City Planning Tax=52,79,1
1-15. Workshop Tax=53,80,1
1-16. Revenue From Previous Years=53,80,2
Chapter 2. Collection by Collectorate=55,82,1
1. Collection by Area=56,83,1
1-1. Summary=56,83,2
1-2. Seoul=58,85,2
1-3. Pusan=60,87,4
1-4. Taegu=64,91,2
1-5. Incheon=66,93,2
1-6. Kwangju=68,95,1
1-7. Taejeon=68,95,2
1-8. Ulsan=70,97,2
1-9. Kyeonggi=72,99,4
1-10. Kangwon=76,103,2
1-11. Chungbuk=78,105,2
1-12. Chungnam=80,107,2
1-13. Cheonbuk=82,109,2
1-14. Cheonnam=84,111,2
1-15. Kyeongbuk=86,113,2
1-16. Kyeongnam=88,115,2
1-17. Cheju=90,117,2
2. Details of Collection by Collecting Autonomy=92,119,1
2-1. Summary=92,119,1
2-2. Seoul=93,120,10
2-3. Pusan=103,130,7
2-4. Taegu=110,137,5
2-5. Incheon=115,142,6
2-6. Kwangju=121,148,3
2-7. Taejeon=124,151,3
2-8. Ulsan=127,154,4
2-9. Kyeonggi=131,158,18
2-10. Kangwon=149,176,11
2-11. Chungbuk=160,187,8
2-12. Chungnam=168,195,10
2-13. Cheonbuk=178,205,9
2-14. Cheonnam=187,214,13
2-15. Kyeongbuk=200,227,14
2-16. Kyeongnam=214,241,12
2-17. Cheju=226,253,5
Chapter 3. Details of Assessment by Tax=231,258,2
1. Acquisition Tax=233,260,1
1-1. Summary=234,261,8
1-2. Taxpayer Brackets=242,269,1
1-3. Heavy Taxation=242,269,7
2. Registration Tax=249,276,1
2-1. Summary=250,277,10
2-2. Taxpayer Brackets=260,287,3
2-3. Heavy Taxation=262,289,3
3. License Tax=265,292,1
3-1. Summary=266,293,2
3-2. Taxation on Non-Commercial Cars=268,295,1
4. Race and Pari-mutuel Tax=269,296,4
5. Regional Development Tax=273,300,1
5-1. Summary=274,301,2
5-2. Taxable on Natural Resources=276,303,9
6. Common Facilities Tax=285,312,2
6-1. Summary=287,314,1
6-2. Tax Base Brackets(Buildings)=288,315,2
6-3. Tax Base Brackets(Vessels)=290,317,2
6-4. Heavy Taxation of Fire-risky Building=292,319,3
7. Resident Tax=295,322,1
7-1. Summary=296,323,1
7-2. Taxation Per Capita=296,323,2
7-3. Taxation Pro Rata Income=298,325,2
7-4. Taxpayer Brackets=300,327,5
8. Property Tax=305,332,1
8-1. Summary=306,333,1
8-2. Taxation by Object=306,333,26
8-3. Heavy Taxation=332,359,4
8-4. Exemptions on Small Tax Amount=336,363,3
9. Automobile Tax=339,366,1
9-1. Summary=340,367,2
9-2. Taxation on Cars=342,369,8
9-3. Taxation on Other Cars=350,377,1
9-4. Taxation on Buses=350,377,7
9-5. Taxation on Trucks=356,383,10
9-6. Taxation on Special Automobiles=366,393,3
9-7. Taxation on Automobile with Three Wheels or Less=368,395,4
9-8. The Package Tax Amount within the year=372,399,1
10. Farmland Tax=373,400,1
10-1. Summary=374,401,1
10-2. Classification of Farmland Incomes, Rental Incomes=374,401,2
10-3. Tax Base Brackets=376,403,2
10-4. Taxpayer Brackets on Tax Amount Basis=378,405,1
10-5. Taxpayer Brackets on Farmland Size Basis=378,405,1
11. Butchery Tax=379,406,4
12. Tobacco Consumption Tax=383,410,1
12-1. Monthly Taxation Table=384,411,2
12-2. Taxation by Tobacco Grade=386,413,3
13. Aggregate Land Tax=389,416,1
13-1. Summary=390,417,2
13-2. Taxable Land Classification=392,419,4
13-3. Taxation by Land Categories=396,423,8
13-4. Tax Base Brackets=404,431,5
13-5. Taxpayer Brackets=408,435,2
13-6. Non-Taxation=410,437,3
14. City Planning Tax=413,440,4
15. Business Place Tax=417,444,2
15-1. Summary=419,446,1
15-2. Heavy Taxation=419,446,1
15-3. Taxpayer Brackets=420,447,1
16. Delinquency Situation=421,448,1
16-1. Yearly Status=422,449,2
16-2. Present Year=424,451,2
16-3. Previous Year=426,453,2
16-4. Delinquency in 1998(1999 Settlement Basis)=428,455,2
16-5. Delinquency in 1997(1999 Settlement Basis)=430,457,2
16-6. Delinquency in 1996(1999 Settlement Basis)=432,459,2
16-7. Delinquency in 1995(1999 Settlement Basis)=434,461,2
16-8. Delinquency in 1994(1999 Settlement Basis)=436,463,3
17. Reduction and Exemption=439,466,1
17-1. Reduction and Exemption Status Collectorate=440,467,1
17-2. Reduction and Exemption Status by Tax(Summary)=440,467,14
17-3. Reduction of Local Tax Act=454,481,12
17-4. Yearly Reduction of Local Act=466,493,1
18. Tax Appeals, Lawsuit and Result of Pre-Assessment=467,494,2
18-1. Tax Appeals by Type of Tax(districtㆍcountryㆍcity Level)=469,496,1
18-2. Tax Appeals by Collectorate(districtㆍcountyㆍcity Level)=469,496,1
18-3. Tax Appeals by Type of Tax(Metropolitan City, Province Level)=470,497,1
18-4. Tax Appeals Collectorate(Metropolitan cityㆍProvince Level)=470,497,1
18-5. Tax Appeals by Type of Tax(MOGAHA Level)=471,498,1
18-6. Tax Appeals by Collectorate(Collectrate)(MOGAHA Level)=472,499,1
18-7. Lawsuit by Type of Tax=473,500,1
18-8. Lawsuit by Collectorate=473,500,1
18-9. Results of Pre-Assessment Review by Collectorate Type of Tax=474,501,1
18-10. Results of Pre-Assessment Review by Collectorate=474,501,1
18-11. Tax Appeals by Type of Tax(BAI Level)=475,502,1
18-12. Tax Appeals by Collectorate(BAI Level)=476,503,1
19. Local Tax Payment in kind and by Proration=477,504,2
19-1. Payment in kind=479,506,1
19-2. Application for payment by proration=480,507,3
Part IV. Relevant Statistics Related to Local Taxes=483,510,2
1. Collection of Education TaxㆍSpecial Tax for Rural Development Added Local Tax=485,512,1
1-1. Collection of Education Tax by Collectorate(Collecterate)=486,513,1
1-2. Collection of Special Tax for Rural Development by Collectorate(CityㆍProvince)=486,513,1
2. Local Tax Ratio=487,514,1
3. Tax Burden Ratio=488,515,2
4. Annual Collection of National Tax=490,517,1
Part V. The Brief Tax Administration in '98 & The History of Local Taxation=491,518,2
1. Brief Tax Administration in '99=493,520,13
2. Brief Situation of Government Employees for Local Taxation in 2000=506,533,2
3. Brief History of Korea's Local Taxation System=508,535,9
4. A Guide of Local Taxation in '99=517,544,20
Copyright=537,564,1
1. '99 지방세 세목별 구성 비율=0,18,1
2. 단체별ㆍ세목별 구성=0,18,1
3. 지방세 단체별 분포 상황=0,19,1
4. 지방세 신장율 현황=0,20,1
5. 조세 부담율 현황=0,21,1
6. 취득세 과세물건별 과세현황=0,22,1
7. 등록세 과세물건별 과세현황=0,23,1
8. 주민세 세원분포 현황=0,24,1
9. 재산세 과세현황=0,25,1
10. 종합토지세 과세현황=0,26,1
11. 자동차세 과세현황=0,27,1