PART 01 지방세기본법 CHAPTER 01 총 칙 ·········································································· 2 제1절 통 칙······························································································ 3 제2절 과세권 등······················································································· 7 제3절 지방세 부과 등의 원칙································································ 13 제4절 기간과 기한················································································· 16 제5절 서류의 송달················································································· 22 CHAPTER 02 납세의무 ········································································ 25 제1절 납세의무의 성립 및 소멸····························································· 25 제2절 납세의무의 확장 및 보충적 납세의무········································· 32 CHAPTER 03 부 과 ········································································ 38 제1절 수정신고와 경정청구···································································· 38 제2절 가산세·························································································· 41 CHAPTER 04 지방세환급금과 납세담보 ·················································· 47 제1절 지방세환급금과 지방세환급가산금··············································· 47 제2절 납세담보······················································································· 52 CHAPTER 05 지방세와 다른 채권의 관계 ·········································· 56 CHAPTER 06 납세자의 권리 ···························································· 60 제1절 납세자 권리·················································································· 60 제2절 과세전적부심사············································································ 70 CHAPTER 07 이의신청과 심판청구 ························································· 73 제1절 조세불복제도의 개관···································································· 73 제2절 이의신청과 심판청구··································································· 76 CHAPTER 08 범칙행위 등에 대한 처벌 및 처벌절차 ······························· 81 제1절 범칙행위 처벌·············································································· 81 제2절 범칙행위 처벌절차······································································· 84 CHAPTER 09 과세자료 제출 및 관리 ·········································· 88 CHAPTER 10 보 칙 ······································································ 91 ▣ 기출확인학습··················································································· 99 PART 02 지방세징수법 CHAPTER 01 총 칙 ·········································································· 140 제1절 지방세징수법 총칙····································································· 140 제2절 납세보전제도·············································································· 141 CHAPTER 02 임의적 징수 ·························································· 149 제1절 본 장의 개관·············································································· 149 제2절 임의적 징수절차········································································· 149 제3절 징수유예····················································································· 154 제4절 독 촉·························································································· 158 CHAPTER 03 강제적 징수 ······························································ 160 제1절 체납처분의 절차········································································· 160 제2절 압류금지 재산············································································ 165 제3절 체납처분의 효력········································································ 166 제4절 개별자산의 압류절차································································· 168 제5절 압류의 해제················································································ 173 제6절 교부청구와 참가압류································································· 174 제7절 압류재산의 매각········································································· 178 제8절 청 산·························································································· 189 제9절 공매등의 대행············································································ 191 제10절 체납처분 중지ㆍ유예································································ 192 ▣ 기출확인학습···················································································· 195 PART 03 지방세법 CHAPTER 01 총 칙 ······································································ 206 ▣ 기출확인학습······································································ 208 CHAPTER 02 취득세 ··········································································· 209 제1절 통 칙··························································································· 209 제2절 과세표준과 세율········································································· 220 제3절 부과ㆍ징수················································································· 236 ▣ 기출확인학습···················································································· 240 CHAPTER 03 등록면허세 ····························································· 258 제1절 통 칙··························································································· 258 제2절 등록에 대한 등록면허세···························································· 261 제3절 면허에 대한 등록면허세···························································· 270 ▣ 기출확인학습···················································································· 275 CHAPTER 04 레저세 ································································· 286 제1절 과세요건····················································································· 286 제2절 부과ㆍ징수················································································· 287 ▣ 기출확인학습···················································································· 289 CHAPTER 05 담배소비세 ······························································· 294 ▣ 기출확인학습···················································································· 305 CHAPTER 06 지방소비세 ·································································· 312 ▣ 기출확인학습···················································································· 317 CHAPTER 07 주민세 ····································································· 324 제1절 통 칙··························································································· 324 제2절 개인분························································································ 326 제3절 사업소분····················································································· 327 제4절 종업원분····················································································· 329 ▣ 기출확인학습···················································································· 332 CHAPTER 08 지방소득세 ·························································· 339 제1절 통 칙··············································································· 339 제2절 거주자의 종합소득ㆍ퇴직소득에 대한 지방소득세···················· 345 제3절 거주자의 양도소득에 대한 지방소득세····································· 351 제4절 내국법인의 각 사업연도의 소득에 대한 지방소득세················ 354 제5절 보 칙·························································································· 360 ▣ 기출확인학습···················································································· 364 CHAPTER 09 재산세 ·································································· 370 제1절 통 칙··························································································· 370 제2절 과세표준과 세율········································································· 376 제3절 부과ㆍ징수················································································· 381 ▣ 기출확인학습···················································································· 387 CHAPTER 10 자동차세 ································································· 398 제1절 자동차 소유에 대한 자동차세···················································· 398 제2절 자동차 주행에 대한 자동차세··················································· 405 ▣ 기출확인학습···················································································· 408 CHAPTER 11 지역자원시설세 ··················································· 416 제1절 통 칙··························································································· 416 제2절 과세표준과 세율········································································· 418 제3절 부과ㆍ징수················································································· 420 ▣ 기출확인학습···················································································· 421 CHAPTER 11 지방교육세 ································································ 427 ▣ 기출확인학습···················································································· 430 PART 04 지방세특례 제한법 CHAPTER 01 총 칙 ······································································ 438 CHAPTER 02 보 칙 ······································································· 442 CHAPTER 03 감 면 ······································································· 447 제1절 농어업을 위한 지원 ·································································· 447 제2절 사회복지를 위한 지원 ······························································ 450 제3절 교육 및 과학기술 등에 대한 지원 ··········································· 458 제4절 문화 및 관광 등에 대한 지원 ·················································· 460 제5절 기업구조 및 재무조정 등에 대한 지원 ·································· 463 제6절 수송 및 교통에 대한 지원 ····················································· 465 제7절 공공행정 등에 대한 지원 ························································· 468 ▣ 기출확인학습···································································· 469

수험생에게 좋은 교재가 무엇일까 많은 고민 끝에 본서를 출판하게 되었습니다. 수험서는 읽기 쉽고 친절해야 한다고 생각합니다. 그렇기 때문에 취지를 설명하거나 배경지식을 언급하고, 소제목을 통해 내용을 파악할 수 있게 하였습니다. 뿐만 아니라 다른 단원과의 연계성을 고려하여 통일감 있게 구성하였습니다. 본서의 큰 특징이자 강점은 기출문제에 언급된 내용에 색을 입혀 기본서를 보면서 기출문제까지 한 번에 정리할 수 있다는 것입니다. 이론을 공부하면서 중요한 부분이 구별되어 수험생이 집중적으로 보아야 할 부분을 자동으로 알 수 있기 때문에 능동적이고 적극적인 공부를 할 수 있습니다. 또 하나의 강점은 이론서와 문제집을 단권화 하였습니다. 지방세는 짧은 2개월의 수험기간에 집중해야 하므로 수업도 효율적이어야 하고 교재 또한 마찬가지여야 합니다. 강점일수도 있고 약점일수도 있는 부분은 지방소득세와 조세특례제한법은 범위를 한정해서 집필하였습니다. 지방소득세는 국세의 법인세, 소득세 전체 내용과 유사한데 해당 내용을 완벽히 공부하려면 몇 개월을 투자해야 합니다. 그런데 지방소비세는 매년 1문제 이하로 출제되기 때문에 시험에 나오는 것과 내국인에게 적용되는 부분만을 넣었습니다. 지방세특례제한법도 효율성을 위해 시험에 나오는 부분과 중요 주제만을 담았습니다. 본서는 수험생의 노고를 덜어주는 매우 친절한 교재가 될 것이라 생각합니다. 공부는 재밌어야 합니다. 수험생 여러분이 스스로 작은 것 하나라도 칭찬하면서 재밌게 공부하길 바랍니다. 1시간 동안 집중한 자신을 칭찬하고, 책상 앞에 앉은 자신을 칭찬하고, 두 번 보는 자신을 칭찬하고, 한결같이 노력하는 자신을 칭찬하며 재밌는 수험생활을 한다면 누구보다 빨리 원하는 것을 성취할 수 있으리라 믿어 의심치 않습니다. 편저자 씀